Unless otherwise provided by a regulation with the status of law, assigning liability requires an administrative act (declaration agreement) in which, after hearing the interested party, the liability is declared and its scope and extent are determined.Prior to this declaration, the Administration may adopt the precautionary measures of Article 81 of the LGT.
The procedure will be ordinary or abbreviated, and in both cases the period for processing it will be 6 months from the notification of the agreement to initiate the procedure.Periods of justified interruption or delays due to causes not attributable to the Administration, as provided for in the regulations, shall not be taken into account in the calculation of this period.
The procedure for a declaration of liability shall be initiated by a decision of the competent body, which shall be notified to the person concerned.In the event that the procedure is abbreviated, the initiation agreement shall contain the proposal for the derivation of liability, making the electronic file available, and granting a period of 15 days from the day following the day of notification of the opening of this period for hearing and allegations (and, where appropriate, conformity, if applicable).
Once this period has elapsed, and in view of the allegations and documentation submitted, a decision will be issued declaring liability or a decision will be issued ordering the proceedings to be closed.
The interested party may lodge an appeal for reconsideration or an administrative financial claim against the decision declaring liability within one month of its notification.
The notification of the agreement of derivation of liability opens the period for voluntary payment of the amounts indicated in the agreement, except in cases of joint and several liability in which the period for payment by the main debtor has not elapsed.Therefore, with the notification of the aforementioned agreement, the corresponding letters of payment will be provided, except in the case indicated in which, if applicable, the corresponding letters of payment will be notified by means of a summons, and the period for payment in voluntary payments will begin from the date on which the summons is received.
The procedure for a declaration of liability can also take place in the context of a verification and inspection procedure being carried out against the main debtor, in which case the bodies responsible for settlement are competent.
In collection proceedings against successors, the successors shall be served with a payment order to pay the liquidated and unpaid debts of the deceased person or dissolved or liquidated entity.In particular, the procedure to be followed should be differentiated according to the type of succession.
- Succession of a natural person.
Upon the death of a natural person, tax debts settled and pending payment at the time of death shall be passed on to his or her heirs and legatees, and the collection procedure may continue against them.
In this procedure, the provisions of civil law on the acceptance of the inheritance shall be taken into account, so that if the heir has availed himself of the right of deliberation, he may request a certificate of the outstanding debts and liabilities of the deceased person.
In no case shall the penalties imposed on the deceased person be enforceable against his or her successors.
- Succession of legal persons and entities without 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 established, who will be liable 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 wound up, the recovery procedure shall continue with the recipients of its assets and rights.
When an entity is dissolved without liquidation of its assets, the outstanding tax debts and penalties shall be transferred to the persons or entities benefiting from the operation, who shall be liable for payment with all their assets.
The tax authorities may take action against any of the partners, participants, co-owners or addressees, or against all of them simultaneously or successively, to require them to pay the outstanding tax debt and costs.
The payment of the debt will be demanded from the successor, in the same state, voluntary or enforceable, in which it was at the time of the death or extinction of the entity.
The option to "pay, defer and consult" in related content is also available to the successor.
The interested party may lodge an appeal for reconsideration or an administrative financial claim within one month of its notification.