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V2110-23 19 July 2023 · SG de Tributos Criterion in force
OTRO · responsabilidad solidaria

Joint liability through business succession requires an assessment of facts indicating such succession

A query was made regarding the requirements for determining joint liability due to the succession of ownership of an economic activity. The DGT explains that for this liability to exist, succession must be proven through an analysis of the specific circumstances of the case.

The DGT's ruling

To demand joint and several liability under article 42.1.c) of the LGT, it is necessary to analyze the circumstances indicating a succession in the activity, even in the absence of a formal act of transfer. The Administration must evaluate all facts which, collectively, allow for the assessment of the occurrence of said legally required succession.

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