Back to index
V1050-19 16 May 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · responsabilidad subsidiaria

Financial and insurance entities may pay ISD directly to the Administration without being held subsidiarily liable

A management entity inquired about the documentation a broker must collect to avoid liability if heirs lack the ISD self-assessment. The DGT clarified that paying via cheque made payable to the Administration to cover the tax is not considered a transfer of goods and thus prevents subsidiary liability.

The question raised

Documentation to be collected in order for the intermediary to be exonerated from liability when the heirs state they do not possess the documentation certifying the ISD self-assessment for a potentially prescribed fiscal year.

The DGT's ruling

Payment via bank check issued in the name of the Administration for the exclusive payment of the ISD is not considered a delivery of cash, securities, or benefits. These operations are excluded from the prohibitions on the delivery of goods and from the subsidiary liability of financial and insurance entities. The DGT does not determine the documentation required for the exemption, as this falls under the competence of the Autonomous Communities.

Book your free first meeting