Doctrine and Criteria of Economic-Administrative Courts in Spain: Solidarity Liability in VAT Groups

• The resolution 00/02703/2021/00/00 of the TEAC, dated 09/14/2023, discusses the doctrine and criteria of the Economic-Administrative Courts in Spain.
• The resolution refers to a Supreme Court ruling 379/2021, issued on March 17, which deals with the demand for debt from companies that are members of a VAT or IS tax group.
• The criterion established in the Supreme Court ruling is applicable to both VAT and IS tax consolidation groups, as the wording of the relevant articles in the tax laws is similar.
• The procedure to demand payment of the debt derived from taxation under the tax consolidation regime is not a declaration of tax liability, but rather a requirement for payment to the entities that form part of the group as joint and several debtors.
• The TEAC resolution of January 19, 2023, reiterates this criterion.
• The resolution makes reference to the General Tax Law, Consolidated Text of Corporate Tax, and Value Added Tax laws.
• The concepts discussed include derivation of liability, group of companies/tax group, value added tax, corporate tax, collection procedure, successors, request, solidarity responsible, and consolidated taxation.

Source: serviciostelematicosext.hacienda.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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