In other words, the Management believes that these debts led to the company that headed, and you were a manager or agent, have been generated as a result of your poor management, and that –therefore - you must become responsible for them personally, with your personal assets, your current and future property, without any limitation. This mechanism of derivation of responsibility is being used by the Agency Tax form growing year after year. Thus, in the memory of 2,022 published by the tax agency, it is acknowledged having carried out more than thirty-one thousand referrals of responsibility in 2.022, compared to twenty-nine thousand 2.021.