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V2507-22 ·2 December 2022 ·consulta-vinculante Medium impact
Tax

An attorney-in-fact may incur tax liability if their conduct meets legal criteria

A query was raised regarding whether an attorney-in-fact can be held liable for tax debts. The Directorate General of Taxes (DGT) indicates that liability will depend on whether their conduct falls under the provisions for joint and several liability or subsidiary liability set out in the General Tax Law or specific VAT regulations.

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2022-12-02PublishedPublished 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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