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 responsibility is the procedure initiated by the Administration to claim payment of outstanding debts and penalties, both tax and non-tax, from the people or entities that the tax regulations consider responsible as a result of having carried out certain actions. or behaviors regulated in the Law.
If the procedure ends with the declaration of responsibility, the person responsible must face the payment of the debts and the sanctions, if applicable, for which he has been declared responsible, together with the main debtor.
Sequence .
The procedure against successors is that used by the Administration to demand payment of debts and, where applicable, pending sanctions of a deceased natural person or of a dissolved or liquidated entity from the heirs or participants, partners, co-owners or recipients. of assets belonging to the entity, respectively.
If the deceased is a natural person, in no case will the sanctions be transmitted.