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VAT practical manual 2021.

Taxpayers

  1. joint liability is established in the payment of the tax debt of the following people:

    1. The recipients of the operations that, through negligent or willful action or omission, avoid the correct repercussion of the tax. The responsibility will extend to the sanction that may apply.

    2. In case of imports of goods:

      • The guarantor associations in the cases determined in the International Agreements.

      • The RENFE , when acting on behalf of third parties under International Agreements.

      • Persons or entities acting in their own name and on behalf of the importers.

  2. The subsidiary responsibility is established in the payment of the tax debt of the following people:

    1. Customs Agents who act in the name and on behalf of their clients.

    2. Entrepreneurs or professionals who are recipients of operations in which they should reasonably presume that the tax passed on or that should have been passed on has not been or will be the subject of income.

      This situation is considered to occur when a noticeably anomalous price has been satisfied.

      A notoriously anomalous price is understood to mean:

      • That which is significantly lower than that corresponding to said goods in the conditions in which the operation was carried out or that satisfied in previous acquisitions of identical goods.

      • That which is significantly lower than the acquisition price of said goods by the person who made the delivery.

      A price that is justified by the existence of economic factors other than the application of the tax will not be considered a notoriously anomalous price .

      In addition to understanding that a notoriously anomalous price has been paid, another requirement is required to declare this type of liability:

      The Tax Administration must prove the existence of a tax passed on or that should have been passed on that has not been declared and paid.

    3. The holders of the deposits other than the customs officers of the payment of the tax debt that corresponds to the departure or abandonment of the assets of these deposits.