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A query was raised regarding whether a company can be held subsidiarily liable for the tax debt of another following an inspection procedure. The DGT ruled that, as no penalties for tax offences were imposed on the debtor, a necessary requirement for subsidiary liability has not been met.
Cuestión planteada ¿Puede CC incurrir en el supuesto de responsabilidad subsidiaria establecido en el artículo 43.1.a) de la Ley 58/2003, de 17 de diciembre, General Tributaria, por la deuda tributaria de NN resultante del procedimiento de inspección señalado?.
Para que exista responsabilidad subsidiaria según el artículo 43.1.a) de la LGT, es necesario que la entidad deudora haya cometido infracciones tributarias. Si la Administración no considera que se han cometido infracciones y no impone sanción, no concurre el presupuesto necesario para la responsabilidad subsidiaria. Además, debe existir deuda tributaria pendiente de ingreso.
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