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V2110-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

Joint liability through business succession requires an assessment of facts indicating such succession

A query was made regarding the requirements for determining joint liability due to the succession of ownership of an economic activity. The DGT explains that for this liability to exist, succession must be proven through an analysis of the specific circumstances of the case.

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2023-07-19PublishedPublished 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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