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V4199-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Association directors may pay debts individually to avoid liability

A sellers' association with tax debt and no funds has enquired whether the debt can be split among its members and if they can pay their respective shares to avoid liability. The DGT indicates that, if the association has legal personality, liability would rest with the directors, and that any person is entitled to pay the debt.

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2016-10-03PublishedPublished 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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