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The inquirer asks whether they must require commercial agents to provide a certificate of tax compliance to avoid subsidiary liability. The DGT responds that if the marketing activities form part of the main economic activity, subsidiary liability could apply.
Cuestión planteada ¿Obligación de solicitar a los agentes comerciales certificado de estar al corriente en las obligaciones tributarias, regulado en el artículo 41.1.f de la LGT para excluir la responsabilidad subsidiaria?
La responsabilidad subsidiaria del artículo 43.1.f de la LGT se aplica cuando se contratan servicios que integran la actividad económica principal, incluyendo actividades complementarias al ciclo productivo o necesarias para la organización del trabajo. Los servicios de comercialización que el titular realizaría de no haber sido contratados se consideran parte de dicha actividad. Por tanto, si el objeto del contrato con los comisionistas pertenece al ámbito de la actividad propia del consultante, será de aplicación la responsabilidad subsidiaria si no se aporta el certificado de estar al corriente.
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