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A Spanish company asks whether it bears joint liability as fiscal representative of a German entity without a permanent establishment. The DGT responds that it will not be jointly liable under article 9.1 of the TRLIRNR if it does not act as a payer of taxes or manager of assets, nor under paragraph 4 if the entity has no permanent establishment.
Cuestión planteada A) Teniendo en cuenta los hechos descritos en la consulta, ¿incurre la consultante en algún tipo de responsabilidad por su condición de representante fiscal en España de la entidad alemana?
La responsabilidad solidaria del artículo 9.1 del TRLIRNR no se aplica si el representante no actúa como pagador de rendimientos o rentas, ni como depositario o gestor de bienes. La responsabilidad del apartado 4 del mismo artículo solo se aplica si la entidad representada tiene establecimiento permanente en España o es una entidad en régimen de atribución de rentas. Asimismo, la responsabilidad por infracciones tributarias según la LGT dependerá de la concurrencia de los elementos de hecho y de derecho que determine la Administración.
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