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V2744-16 ·15 June 2016 ·consulta-vinculante Medium impact
Tax

Joint and several liability for succession of activity depends on the assessment of the specific facts of the case

The taxpayer asks whether they will be jointly and severally liable for the previous owner's tax debts upon acquiring a property for a service station. The DGT explains that liability through succession in activity requires analysing whether there is continuity in the business operation based on the assessment of specific facts.

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Lifecycle

2016-06-15PublishedPublished 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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