Procedure

Unless a law provides otherwise, the derivation of liability requires an administrative act (declaration agreement) in which, after hearing the interested party, liability is declared and its scope and extension are determined. Prior to this declaration, the Administration may adopt precautionary measures pursuant to article 81 of the LGT .

The procedure will be ordinary or abbreviated, with a processing period of 6 months in both cases, from the notification of the start agreement. In calculating this period, periods of justified interruption or delays due to causes not attributable to the Administration contemplated in the regulations will not be taken into account.

The procedure for declaring liability shall be initiated by means of a commencement agreement issued by the competent body, which must be notified to the interested party. In the event that the procedure is abbreviated, the initiation agreement will contain the proposal for the transfer of responsibility, making the electronic file available, and granting the hearing and allegations procedure (and, where appropriate, compliance, if applicable), which will be 15 days from the day following the notification of the opening of said period.

 Once the indicated period has elapsed, and in view of the allegations and documentation presented, an agreement declaring liability will be issued or an agreement will be issued ordering the archiving of the proceedings.

 The interested party may lodge an appeal for reconsideration or an administrative economic claim against the agreement declaring liability within one month from its notification.

 The notification of the agreement on the derivation of liability opens the period for voluntary payment of the amounts indicated in the agreement, except in cases of joint liability in which the original voluntary payment period for the debt derived has not elapsed. Therefore, with the notification of said agreement, the corresponding payment letters will be provided, except in the indicated case in which, if applicable, the corresponding payment letters will be notified through a request, with the voluntary payment period beginning from the date on which said request is received.

 The procedure for declaring liability may also be carried out simultaneously with the processing of a verification and inspection procedure being carried out against the principal debtor, in which case the competent bodies are the bodies responsible for carrying out the liquidation.

 

 

In the collection procedure against successors, a payment request will be notified to the successors so that they can proceed with the collection of the settled and pending payment debts of the deceased person or dissolved or liquidated entity. Specifically, the procedure to be followed must be differentiated depending on the type of succession.

 

- Succession of a natural person.

If a natural person dies, the tax debts settled and pending payment at the time of death will be transferred to his or her heirs and legatees, and the collection procedure may continue against them.

This procedure will take into account the provisions of civil legislation on the acceptance of the inheritance, so that if the heir has exercised the right to deliberate, he may request a certificate of the outstanding debts and liabilities of the deceased person.

In no case will the sanctions imposed on the deceased person be enforceable against the successors.

  

- Succession of legal persons and entities without legal personality.

Once a company or entity has been dissolved and liquidated, the collection procedure will continue with its partners, participants or co-owners, once the extinction of the legal personality has been confirmed, who will be responsible for the payment of the outstanding debts, depending on whether or not the commercial law limits the liability of the partners or participants.

Once a foundation has been dissolved and liquidated, the collection procedure will continue with the recipients of its assets and rights.

Once an entity is dissolved without liquidation of its assets, the outstanding debts and tax penalties will be transferred to the persons or entities that benefit from the operation, who will be responsible for payment with all their assets.

 The Tax Agency may approach any of the partners, participants, co-owners or recipients or against all of these simultaneously or successively, to request payment of the tax debt and pending costs.

Payment of the debt will be required from the successor, in the same state, voluntary or executive, in which it was at the time of the death or extinction of the entity.

The successor is also provided with the option to “pay, defer and consult” in related content.

The interested party may, within one month from its notification, lodge an appeal for reconsideration or an administrative economic claim against said requirement.