{"id":14,"date":"2024-08-02T04:17:33","date_gmt":"2024-08-02T04:17:33","guid":{"rendered":"http:\/\/derivacionderesponsabilidad.es\/?page_id=14"},"modified":"2026-01-31T06:17:36","modified_gmt":"2026-01-31T06:17:36","slug":"inicio","status":"publish","type":"page","link":"https:\/\/derivacionderesponsabilidad.es\/en\/","title":{"rendered":"Home"},"content":{"rendered":"
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We are here to help<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\tExperts in the derivation of tax liability<\/span>\n\t\t\t\t\n\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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OUR PERFORMANCE<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Years of experience<\/div>\t\t\t
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Years in the theme<\/div>\t\t\t
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Successful cases<\/div>\t\t\t
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If you have reached this page, it is very likely that is because you've received a notification\nof the Tax Agency, where, after your personal data, you receive the following\nheading:<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Agreement of start of procedure of statement of subsidiary liability under the artuculo 43.1.b of the law 58\/2003, of 17 December, general taxation.<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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What does this mean?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Since the own Tax Agency, as defined in the following way:<\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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What is a derivation of responsibility or a sequence?<\/h4><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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You know how it works, the requirement of debts to third parties through the procedures of derivation of responsibility and the requirement of payment to successors.<\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n Responsibility. <\/h5>\n \t\t \t

The derivation of responsibility is the proceeding initiated by part of the Administration to claim the payment of debts and penalties earrings, both with tax non-tax, to the persons or entities to which the tax legislation considered to be responsible as a result of having performed certain actions or behaviors regulated in the Law.\nIf the procedure ends with the statement of responsibility, the person responsible must deal with the payment of debts and penalties in your case, for which it has been declared responsible, together with the principal debtor.\n<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n Succession. <\/h5>\n \t\t \t

The procedure in front of successors is the one used by the Administration to enforce the payment of debts, and, in your case, sanctions pending a physical person deceased or of an entity is dissolved or liquidated to the heirs or to the participants, partners, joint owners, or consignees of goods belonging to the entity, respectively.\nIf the deceased is a natural person, in any case, be transmitted to the sanctions.\n<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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In other words, the Management believes that these debts led to the company that\nheaded, and you were a manager or agent, have been generated as a result of\nyour poor management, and that \u2013therefore - you must become responsible for them personally, with\nyour personal assets, your current and future property, without any limitation.\nThis mechanism of derivation of responsibility is being used by the Agency\nTax form growing year after year.\nThus, in the memory of 2,022 published by the tax agency, it is acknowledged having carried out more than\nthirty-one thousand referrals of responsibility in 2.022, compared to twenty-nine thousand\n2.021.<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Box n44. Precautionary measures and derivations of responsibility.<\/h3><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Our services<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Six keys on the derivation of tax liability<\/h3><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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In recent years, the tax Administration has significantly increased the procedures of derivation of responsibility. In 2018, the Tax Agency (AEAT) started 10.741 procedures, while in 2021, this figure rose to 29.078, an increase of 158% in three years.<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n Jointly and severally liable and subsidiaries <\/h3>\n \t\t \t

The Administration can be directed against jointly and severally liable, according to the article 42 of the LGT<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n Referral to administrators <\/h3>\n \t\t \t

Administrators should avoid passive attitudes in front of the tax Administration. <\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n Risks in operations of lack of liquidity <\/h3>\n \t\t \t

In situations of low liquidity, it is essential to identify the risks of operations<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n Precautionary measures <\/h3>\n \t\t \t

The Administration may adopt precautionary measures if you suspect that the payment of the debt could be compromised<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n Warranties and enforcement of debts <\/h3>\n \t\t \t

The warranty provided by the principal debtor has suspended the enforcement of the debt<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n Challenge of debts <\/h3>\n \t\t \t

It is essential to analyze the debt required from the responsible<\/p>\n <\/div>\n \n \n <\/div>\n <\/a>\n <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Learn about these data<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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PHASES OF THE PROCEDURE OF DERIVATION OF RESPONSIBILITY<\/h4><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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These are the stages of the procedure of derivation of responsibility. Each has its own deadlines and it is important to act with urgency to be able to use all the possibilities of defense.<\/span><\/p>

In the first four phases, it is not necessary the intervention of a solicitor and barrister; for phase 5, is mandatory.<\/span><\/p>

In the case of the referral of debts to Social Security, there is no phase 4, and upon the filing of an appeal, if this is desestimatorio, as only it is possible to go to the Courts.\u00a0<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Contact us for a Free Consultation<\/h3><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Get expert advice and learn how we can help you protect your interests prosecutors. Agenda your free consultation now and start securing your financial future.\n<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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