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A query was made regarding the requirements for joint and several liability to arise through the succession of ownership of an economic activity. The DGT explains that succession does not require an express legal act, but rather requires an assessment of the set of facts indicating the continuity of the business operation.
Cuestión planteada
Para exigir la responsabilidad solidaria del artículo 42.1.c) de la LGT, es necesario que se produzca una sucesión en la titularidad o ejercicio de la explotación o actividad económica. Esta sucesión se determina mediante el análisis individualizado de las circunstancias y elementos de cada caso, incluso si no existe un acto formal de transmisión. La Administración debe evaluar todos los hechos que, en conjunto, sean indicativos de la concurrencia de dicha sucesión.
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