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V2507-22 2 December 2022 · SG de Tributos Criterion in force
IVA · responsabilidad solidaria

An attorney-in-fact may incur tax liability if their conduct meets legal criteria

A query was raised regarding whether an attorney-in-fact can be held liable for tax debts. The Directorate General of Taxes (DGT) indicates that liability will depend on whether their conduct falls under the provisions for joint and several liability or subsidiary liability set out in the General Tax Law or specific VAT regulations.

The DGT's ruling

The proxy may incur tax liability if their conduct falls within the cases of joint and several or subsidiary liability established in the General Tax Law. Likewise, in the scope of VAT, they could be jointly and severally liable if, through action or omission, they evade the correct pass-through of the tax, or subsidiarily liable if they are the recipient of transactions with notoriously anomalous prices. The occurrence of these facts must be assessed by the Administration's audit bodies.

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