What is transfer of liability or succession?
Find out how the enforcement of debts against third parties works through derivation of liability proceedings and orders for payment to successors in title.
Responsibility .
The derivation of liability is the procedure initiated by the Administration to claim payment of outstanding debts and penalties, both tax and non-tax, from persons or entities that the tax regulations consider responsible as a result of having carried out certain actions or behaviors regulated by the Law.
If the procedure ends with a declaration of liability, the person responsible must pay the debts and any penalties for which he or she has been declared liable, together with the principal debtor.
Succession .
The procedure against successors is that used by the Administration to demand payment of debts and, where applicable, outstanding penalties of a deceased natural person or a dissolved or liquidated entity from the heirs or from the participants, partners, co-owners or recipients of assets belonging to the entity, respectively.
If the deceased is a natural person, the penalties will not be transferred under any circumstances.