Skip to main content

Procedure for the declaration of subsidiary responsibility

General Details

Denomination

Procedure for the declaration of subsidiary responsibility

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure aimed at the declaration of subsidiary responsibility, under the protection of the terms of articles 41 and 43 of the General Tax Act and other tax regulations that regulate assumptions of responsibility.

Responsible body

State Revenue Office

General information about the procedure

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

The procedure is initiated ex officio by the Administration.

Phases of the procedure/service

Start: Upon declaring the main debtor and, where applicable, the joint and several responsible parties bankrupt, the Tax Agency shall issue a declaration of responsibility which shall be notified to the subsidiary responsible party.

Procedure: The hearing process shall have a duration of fifteen days as of the day following notification of the start of said period. The prior hearing process with the responsible parties shall not exclude their right to formulate, prior to said process, the declarations they deem relevant and to provide the documentation they deem necessary.

End: The maximum deadline for notifying the ruling on the proceedings shall be six months.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículos 41, 43, 174, 176 y 182. (BOE 18-diciembre-2003)

  • Real Decreto 939/2005, de 29 de julio,

    por el que se aprueba el Reglamento General de Recaudación. Artículos 124 y 126. (BOE 2-septiembre-2005)

  • Real Decreto 1065/2007, de 27 de julio,

    por el que se aprueba el Reglamento General de actuaciones y procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículo 196. (BOE 5-septiembre-2007)

  • Instrucción 2/2005, de 22 de febrero de 2005, de la dirección general de la agencia tributaria, por la que se fijan criterios de coordinación entre los órganos liquidadores y los de recaudación en materia de remisión de expedientes y determinación del alcance de la obligación en los procedimientos de declaración de responsabilidad.

  • Resolución 2/2004, de 16 de julio,

    de la Dirección General de Tributos, relativa a la responsabilidad de los contratistas o subcontratistas regulada en el artículo 43 de la Ley 58/2003, de 17 de diciembre, General Tributaria. (BOE 19-julio-2004)