por Taxakale | Sep 3, 2026 | Liability
One of the most powerful tools of the Spanish tax authorities to combat concealment or transfer of assets aimed at hindering the collection of tax debts. Requirements, scope and defence keys. The joint liability derivation provided for in article 42.2.a of the Spanish...
por Taxakale | Sep 3, 2026 | Liability
A company’s limited liability does not always protect the director from tax debts. We analyse when the Spanish tax authorities may derive liability to the director, what the Administration must prove and the main defence strategies. A company’s limited...
