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The taxpayer asks whether they will be jointly and severally liable for the previous owner's tax debts upon acquiring a property for a service station. The DGT explains that liability through succession in activity requires analysing whether there is continuity in the business operation based on the assessment of specific facts.
Cuestión planteada Posible responsabilidad del consultante al amparo del artículo 42.1.c de la Ley 58/2003 en caso de adquirir el inmueble en las circunstancias anteriormente descritas.
Para determinar la responsabilidad solidaria por sucesión en la actividad, es necesario analizar de forma individualizada las circunstancias de cada caso. Se debe valorar conjuntamente si existen hechos que indiquen la continuidad de la explotación, como la asunción de elementos materiales o personales significativos. La existencia de sucesión es una cuestión de hecho que la Administración debe comprobar mediante la valoración integral de la prueba.
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