Procedure
We inform you about issues related to liability transfer and succession proceedings while they are in progress.
Unless a norm with the force of law provides otherwise, the derivation of responsibility requires an administrative act (declaration agreement) in which, after hearing the interested party, responsibility is declared and its scope and extension is determined. Prior to this declaration, the Administration may adopt precautionary measures under article 81 of the LGT .
The procedure will be ordinary or abbreviated, with in both cases the deadline for processing being 6 months from the notification of the initiation agreement. In the calculation of said period, justified interruption periods will not be taken into account, nor will delays due to causes not attributable to the Administration contemplated in the regulations.
The declaration of responsibility procedure will begin by means of an initiation 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 derivation of responsibility, highlighting the electronic file, and granting the hearing and allegations process (and, where appropriate, compliance, if applicable), which It will be 15 days from the day following the day of notification of the opening of said period.
After the indicated period has elapsed, and in view of the allegations and documentation presented, an agreement will be issued declaring responsibility or an agreement will be issued decreeing the archiving of the proceedings.
The interested party may file against the declaration of responsibility agreement within a period of one month from its notification, an appeal for reconsideration or an administrative economic claim.
The notification of the agreement to derive liability opens the period for voluntary payment of the amounts indicated in the agreement, except in cases of joint liability in which the voluntary period of original payment of the resulting debt has not elapsed. Therefore, with the notification of said agreement, the corresponding payment letters will be provided, except in the case indicated in which, if applicable, the corresponding payment letters will be notified through a request, starting the voluntary entry period from of the date on which you receive said request.
The declaration of liability procedure can also be carried out simultaneously with the processing of a verification and inspection procedure that is being carried out against the main debtor, in this case the bodies in charge of carrying out the liquidation will be competent.
In the collection procedure against successors, a payment requirement will be notified to the successors so that they can proceed with the payment of the liquidated and pending 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 transmitted to his heirs and legatees, and the collection procedure may continue against them.
In this procedure, the provisions of civil legislation on the acceptance of the inheritance will be taken into account, so if the heir has availed himself of the right to deliberate, he may request a certificate of the deceased person's outstanding debts and responsibilities.
In no case will the successors be liable for the sanctions imposed on the deceased person.
- Succession of legal persons and entities without personality.
Once a company or entity is 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 outstanding debts, depending on whether or not the commercial law limits the responsibility of the partners or participants.
Once a foundation is dissolved and liquidated, the collection procedure will continue with the recipients of its assets and rights.
If an entity is dissolved without liquidating its assets, the unpaid tax debts and penalties will be transmitted to the persons or entities that are beneficiaries of the operation, which will be responsible for the payment with all of 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 option to “pay, defer and consult” in related content is also available to the successor.
The interested party may file against said requirement, within a period of one month from its notification, an appeal for reconsideration or an administrative economic claim.