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V2286-14 5 September 2014 · SG de Tributos Criterion in force
OTRO · responsabilidad subsidiaria

No subsidiary liability for the mere supply of stationery items

A business supplying stationery items has enquired whether they must provide a certificate of being up to date with tax obligations to avoid subsidiary liability. The DGT has ruled that the supply of goods does not constitute the execution of works or the provision of services.

The question raised

Liability of contractors or subcontractors. Submission of a specific certificate of being up to date with tax obligations.

The DGT's ruling

The subsidiary liability under Article 43.1.f) of the General Tax Law is not applicable to the supply of materials. This is because the supply of stationery items constitutes a delivery of goods and not a provision of services or execution of works. Therefore, the submission of the specific certificate of being up to date with tax obligations is not required in this case.

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