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V0860-18 27 March 2018 · SG de Tributos Criterion in force
OTRO · responsabilidad subsidiaria

Subsidiary liability does not apply if the contractor's main activity is not the provision of the contracted service

A self-employed garage door repairman asks whether they must provide a certificate of tax compliance to a homeowners' association. The DGT rules that this is not required because the association's primary economic activity is not door repair.

The question raised

Cuestión planteada ¿El consultante está incluido en el supuesto del artículo 43.1.f) de la LGT?

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