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V2656-16 ·14 June 2016 ·consulta-vinculante Medium impact
Tax

Joint liability through succession in business activity depends on a collective assessment of the facts

A taxpayer asks whether they will be liable for the tax debts of a previous tenant after leasing a premises for a bar. The DGT explains that joint liability requires a succession in the ownership or exercise of the economic activity.

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2016-06-14PublishedPublished 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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