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A query was raised regarding the extent of a representative's liability for a non-established taxpayer's failure to meet obligations under the non-reusable plastic packaging tax. The Directorate-General for Taxes (DGT) ruled that the law does not provide for special liability for this role, except in the case of an infringement for failing to register.
Cuestión planteada Solicita que se le informe del alcance de la responsabilidad de dicho representante en el caso de incumplimiento por parte del contribuyente de la no presentación del impuesto, del impago del mismo o de cualquier otro incumplimiento o irregularidad cometida por la empresa obligada a liquidar y pagar el impuesto.
La Ley 7/2022 no contempla una responsabilidad especial para el representante de contribuyentes no establecidos, más allá de la infracción por falta de inscripción en el registro territorial. No obstante, las actuaciones del representante podrían encajar en los supuestos de responsabilidad regulados en los artículos 41, 42 y 43 de la Ley General Tributaria.
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