La responsabilidad tributaria en la sucesión empresarial

Abstract

1. Objectives The ownership of a company may be transferred through any the act or legal relationship. In the same way, although no transfer of the juridical ownership, can produce a succession to in the exercise of the economic activity. In the practice, here are a number of questions on this subject, who is responsible to tax, what is the scope of responsibility, etc. This work focuses on in the resolution of these questions. 2. Methodology For the preparation of this thesis, we have analyzed the Spanish and European regulations, we focused on the study of resolutions of the Directorate General of Taxes and resolutions of the Economic Administrative Courts. Furthermore, we have also analyzed he different judgments of courts in our country, and also we have studied judgments of European courts. 3. Conclusions First , the budget of fact to the fiscal responsibility, regulated in article 42.1.c ) of LGT, covers juridical transfer of company and succession in the exercise of professional activity. Second, voluntary and enforced transfers of companies can constitute factual circumstances on which the fiscal responsibility is based, it is not essential to the willingness to negotiate to declare the fiscal responsibility of the acquirer. Third, to declare the fiscal responsibility in fact is necessary to examine each particular case. It is also essential to to prove the existence of evidence that necessarily entail succession in the exercise of economic activity or operation of a business. Fourth, the responsibility of the successor extends to tax debts related to economic exercise of the company, but, as a general rule, this responsibility shall not extend to the sanctions against the previous owner. Fifth, the tax administration can perform verification and investigation efforts, both internally and at international level, to show the existence of a succession of company.