Tax liability: defence against the attribution of debts
When a company cannot pay its tax debts, the Spanish Tax Agency can attribute them to its directors, shareholders or to whoever continues the activity. That attribution requires very specific legal grounds and can frequently be challenged. As tax lawyers, we defend your assets against the attribution order.
Which grounds of liability we defend you against
Joint liability
The Spanish Tax Agency can demand the debt from anyone who helps conceal it or takes over the activity. We analyse whether the grounds for attributing the debt to you actually apply.
Subsidiary liability of directors
This is the most common scenario: the company's debt is attributed to its directors. We examine whether the conduct required by law occurred and the extent of what is being attributed.
De facto and de jure directors
Attribution can reach both the formal director and whoever effectively runs the company. We delimit your real position and the liability that legally corresponds to you.
Business or activity succession
Continuing an activity can carry over the tax debts of the previous owner. We check whether there is genuine succession and what limits the liability has.
Challenging the attribution order
We appeal the order when its grounds are missing, it is not reasoned or the procedure is defective, disputing both whether it applies and the amount attributed.
Suspension and appeals against the debt
We file an appeal for reconsideration and an economic-administrative claim and request suspension so the debt is not enforced while it is being resolved.
We defend directors and shareholders before the Spanish Tax Agency
The attribution of liability is not automatic: the authorities must prove the grounds set out in law and follow the correct procedure. We review every step to dispute both whether you should be liable and the amount claimed from you.
We assess your attribution with no obligation
Tell us what debt the Spanish Tax Agency wants to attribute to you and we will tell you how to defend yourself and within what deadline. First consultation free of charge.
Have you received a notification from the Spanish Tax Agency?
Don't let the deadlines pass. We study your case and advise you on filing the appropriate appeal or submission.
- Personalised analysis
- Expert defence
- Avoid penalties
Request your tax advice now with a specialist lawyer
Leave us your details and we will get in touch to assess your case personally.
Jaime Gutiérrez
CEO