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V1770-21 ·7 June 2021 ·consulta-vinculante Medium impact
Tax

Joint and several liability through business succession depends on the assessment of facts and circumstances

A query was raised regarding the potential transfer of liability through the succession of an economic activity. The DGT explains that for joint and several liability to exist, succession in the ownership or operation of the business must be proven.

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2021-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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