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V1063-14 14 April 2014 · SG de Tributos Criterion in force
OTRO · responsabilidad subsidiaria

No subsidiary liability for directors if the debtor entity has not committed tax offences

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.

The question raised

Can CC incur in the case of subsidiary liability established in Article 43.1.a) of Law 58/2003, of December 17, General Tax Law, for the tax debt of NN resulting from the indicated inspection procedure?

The DGT's ruling

For subsidiary liability to exist pursuant to Article 43.1.a) of the General Tax Law, it is necessary that the debtor entity has committed tax offenses. If the Administration does not consider that offenses have been committed and does not impose a penalty, the necessary requirement for subsidiary liability is not met. Furthermore, there must be outstanding tax debt pending payment.

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