Doctrine by topic · DGT Observatory

Succession in Business Activity: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2024

Current position

Joint and several liability due to succession in business activity requires the continuity of the exploitation or exercise of the economic activity, which is determined through the analysis of the facts and circumstances of each case. This succession may occur through legal or de facto transmission, even without a formal act of transmission. The Administration must jointly assess elements such as the assumption of material or personal means to prove said continuity.

The position of the DGT has remained constant over time, focused on the assessment of facts to prove the succession of the activity. Since 2015, the criterion has reiterated that the absence of a legal title does not prevent liability if the continuity of the exploitation is observed. The most recent rulings maintain this doctrine of an integral analysis of factual elements.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
Email
Contact