Taxpayers

1. Joint liability is established for the payment of the tax debt of the following persons:

   1. Recipients of transactions who, through negligent or fraudulent action or omission, avoid the correct tax assessment. Responsibility will extend to any applicable sanctions.

   2. In case of imports of goods:

      • Guarantor associations in the cases determined in the International Conventions.

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

      • Individuals or entities acting on their own behalf and on behalf of importers.

2. liability established for the payment of the tax debt of the following persons:

   1. Customs Agents who act on behalf of and for the account of their clients.

   2. Businessmen or professionals who are recipients of operations in which they should reasonably assume that the tax charged or that should have been charged has not been and will not be collected.

      This situation is considered to occur when a clearly abnormal price has been paid.

      A clearly abnormal price is understood to be:

      • Which is significantly lower than that corresponding to said assets under the conditions in which the operation was carried out or that paid in previous acquisitions of identical assets.

      • Which is significantly lower than the purchase price of said goods by the person who made the delivery.

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

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

      The tax authorities must prove the existence of a tax levied or that should have been levied but has not been declared or paid.

   3. The holders of warehouses other than customs warehouses are responsible for the payment of the tax debt corresponding to the exit or abandonment of the goods from these warehouses.