Doctrine by topic · DGT Observatory

Joint and Several Liability: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 44 rulings · 2014–2026

Current position

Joint and several liability by succession (art. 42.1.c LGT) is determined through the analysis of the continuity of the business or economic activity, regardless of the existence of a formal legal transfer. In the scope of the TRLIRNR, the liable parties are the payer of income, the custodian or manager of assets, or the representative of a permanent establishment. An attorney-in-fact only incurs liability if their conduct falls under the assumptions of the LGT or if they evade the correct pass-through of IVA.

The DGT's position remains constant in the application of the liability assumptions. There is a reiteration of the criterion that economic succession does not require a formal act of transfer, based on the evaluation of facts indicative of continuity. There are no fundamental changes, but rather a recurring application of the concepts of succession and representation.

Turning points

  1. V1634-15

    Establishes that the Administration must evaluate the continuity of the business even without a formal legal transfer to determine liability by succession.

  2. V0318-24

    Reaffirms that succession in the ownership or exercise of the activity is determined through the individualized analysis of circumstances, without the need for a formal act.

Analysis based on 43 of 44 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V3067-23 24 Nov 2023

Activity succession certificate valid for 12 months to limit liability

SG de Tributos
responsabilidad solidariasucesión de actividadcertificado de deudasexención de responsabilidadexplotación económica LGT — Ley 58/2003 General Tributaria art. 42.1.cLGT — Ley 58/2003 General Tributaria art. 175.2
Affects CompanyExpat · Non-residentIndividual
V1738-23 15 Jun 2023

No plurality of payers exists if illegal transfer of workers is declared

SG de Impuestos sobre la Renta de las Personas Físicas
cesión ilegal de trabajadorespluralidad de pagadoresunicidad de empresariorendimientos del trabajoresponsabilidad solidaria LIRPF — Ley 35/2006 del IRPF art. 99.2RIRPF — RD 439/2007, Reglamento del IRPF art. 76.1
Affects CompanyExpat · Non-residentIndividual

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