On December 22, 2022, the Contentious-Administrative Chamber of the Supreme Court issued judgment 1746/2022, in cassation appeal number 1268/2021, in which it establishes jurisprudence on some requirements for the declaration of bankruptcy.

In this judgment, the Supreme Court analyzes whether the declaration of bankruptcy must specify whether it is a total or partial insolvency of the debtor and clarifies the need to exhaust the procedures of the enforcement procedure aimed at determining the existence of assets and rights of the debtor susceptible to seizure, initiated by the Administration prior to declaring a debtor bankrupt, specifying what these procedures are, and, in particular, whether the request formulated under article 162 of Law 58/2003, of December 17, General Tax, is considered a procedure of the enforcement procedure and whether a debtor can be declared bankrupt before the deadline to respond to said request expires.

The conclusion reached by the Supreme Court establishes the following jurisprudence in response to questions of cassation interest:

"[A]s regards the first issue of cassation interest, […] the declaration of bankruptcy of the principal debtor does not require, for its validity, the quantitative expression of the partial nature of the insolvency, without prejudice to the fact that the agreement declaring subsidiary liability must incorporate the precise identification of the scope of the debt subject to derivation, and specify, where appropriate, the partial scope of the same.

And with respect to the second issue of cassation interest […] sufficient verification of the debtor's insolvency does not require that all the procedures of the executive period be exhausted with respect to each and every one of the debts, but may be obtained as a result of the executive actions and/or verification and investigation carried out with respect to any of the debts, so that once the insolvency has been sufficiently proven, the fact that a request made by the Administration, subsequent to those acts of investigation and seizure, under the protection of art. 162.1 LGT, for the debtor to inform the Administration of the assets and rights of his estate, is pending a response from the debtor."

You can consult this sentence in the following link: STS 4927/2022, of December 22, 2022 .