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A homeowners' association inquired whether it must demand tax compliance certificates from its contractors to avoid subsidiary liability. The Directorate-General for Taxes (DGT) ruled that, as the association does not carry out an economic activity, the subsidiary liability provisions under Article 43.1.f of the General Tax Law do not apply.
Cuestión planteada ¿Están obligados a solicitar el certificado a contratistas y subcontratistas de encontrarse al corriente de sus obligaciones tributarias durante los 12 meses anteriores al pago para evitar la responsabilidad del artículo 43 1.f de la Ley 58/2003, de 17 de diciembre, General Tributaria (BOE de 18)?
La responsabilidad subsidiaria por la falta de certificado de estar al corriente de obligaciones tributarias no es exigible a las comunidades de propietarios. Esto se debe a que la comunidad no realiza actividad económica, por lo que no entra en el supuesto del artículo 43.1.f de la LGT. Por tanto, no es necesario solicitar dicho certificado a los autónomos o empresas que realicen trabajos de mantenimiento o de obras.
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