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A sellers' association with tax debt and no funds has enquired whether the debt can be split among its members and if they can pay their respective shares to avoid liability. The DGT indicates that, if the association has legal personality, liability would rest with the directors, and that any person is entitled to pay the debt.
Cuestión planteada Si se puede dividir la deuda entre los asociados para individualizarla y en el caso que se pueda dividir, si puede efectuar el pago de su parte para evitar la derivación de responsabilidad.
Si la asociación tiene personalidad jurídica, no se aplica la responsabilidad solidaria de los partícipes, sino la responsabilidad subsidiaria de los administradores de hecho o de derecho según el artículo 43.1 de la LGT. Respecto al pago, cualquier persona puede efectuar el pago de la deuda, tenga o no interés en el cumplimiento de la obligación, según el artículo 33.1 del Reglamento General de Recaudación.
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