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V0343-15 30 January 2015 · SG de Tributos Criterion in force
OTRO · responsabilidad subsidiaria

Subsidiary liability is avoided by providing a certificate of tax compliance

The inquirer asks whether they must demand certificates of tax compliance from both their subcontractors and those sub-subcontracted by them. The DGT indicates that subsidiary liability is avoided if the contractor or subcontractor provides a specific certificate issued by the Administration within the 12 months preceding the payment of each invoice.

The question raised

Question posed For the purposes of exempting the consultant (A) from the subsidiary liability regulated in Article 43.1.f of the LGT, is it necessary to issue the certificate of absence of tax obligations referred to in the provision to the subcontractors (B) and to the subcontracts by the latter (C) directly with the consultant (A)?

The DGT's ruling

Subsidiary liability for the tax obligations of third parties in the contracting of works or services is avoided if the contractor or subcontractor provides the payer with a specific certificate of being up to date with their tax obligations. This certificate must have been issued by the Administration during the 12 months prior to the payment of each invoice. Liability is limited to the amount of payments made without having provided said certificate or having elapsed the twelve-month period since the previous one without renewal.

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