Skip to content
Back to index
V0616-15 18 February 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · representación voluntaria

Voluntary representation does not imply joint or subsidiary liability

A consultant asks whether acting as a voluntary representative in a succession process exposes them to liability for the represented party's debts. The DGT responds that accepting voluntary representation does not create any liability for the taxpayer's debts.

The question raised

Procedure to revoke representation for the purpose of ensuring their assets are not prejudiced by the insolvency of their principal.

The DGT's ruling

The acceptance of the voluntary representation of a tax debtor does not, by that mere fact, entail the liability of the representative, whether joint and several or subsidiary, for the debts of their principal. The only cases of liability in the Inheritance and Gift Tax are those provided for in its own Law or those regulated in the General Tax Law.

Free assessment and quote