{"id":9039725,"date":"2025-11-05T07:00:36","date_gmt":"2025-11-05T07:00:36","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9039725"},"modified":"2025-11-04T15:14:36","modified_gmt":"2025-11-04T15:14:36","slug":"els-administradors-enfront-de-la-derivacio-de-responsabilitat-tributaria","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/els-administradors-enfront-de-la-derivacio-de-responsabilitat-tributaria\/","title":{"rendered":"Els administradors enfront de la derivaci\u00f3 de responsabilitat tribut\u00e0ria"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9039725\" class=\"elementor elementor-9039725\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d7143c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d7143c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6150eb1\" data-id=\"6150eb1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45fc9a elementor-widget elementor-widget-heading\" data-id=\"f45fc9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Una recent resoluci\u00f3 del Suprem obliga l'Administraci\u00f3 a justificar, amb precisi\u00f3, la conducta negligent o dolosa de l'administrador abans de derivar responsabilitat. Es reforcen les garanties dels administradors socials: la responsabilitat no \u00e9s autom\u00e0tica i ha de basar-se en proves i motivaci\u00f3 s\u00f2lida.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ebe399 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ebe399\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd3345a\" data-id=\"fd3345a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89dc83a elementor-widget elementor-widget-spacer\" data-id=\"89dc83a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d23cc4a elementor-widget elementor-widget-spacer\" data-id=\"d23cc4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d9624b elementor-widget elementor-widget-text-editor\" data-id=\"9d9624b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">El Tribunal Suprem, en la seva sent\u00e8ncia de 17 de juliol de 2025 (STS 3465\/2025), ha refor\u00e7at la protecci\u00f3 dels administradors enfront de la derivaci\u00f3 de responsabilitat subsidi\u00e0ria prevista en l&#8217;article 43.1 de la Llei General Tribut\u00e0ria (LGT).<\/p><p class=\"p1\">La condici\u00f3 d&#8217;administrador \u00e9s necess\u00e0ria, per\u00f2 no suficient. L&#8217;Administraci\u00f3 no pot derivar responsabilitat nom\u00e9s per ocupar el c\u00e0rrec; ha de justificar de manera clara i espec\u00edfica quina conducta de l&#8217;administrador va ser dolosa o negligent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-02b5eb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02b5eb5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4cb8fdf\" data-id=\"4cb8fdf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a96b15 elementor-widget elementor-widget-spacer\" data-id=\"9a96b15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7184437 elementor-widget elementor-widget-heading\" data-id=\"7184437\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Responsabilitat de l'article 43.1.a) LGT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-095392a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"095392a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-060fae4\" data-id=\"060fae4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d8dd11 elementor-widget elementor-widget-text-editor\" data-id=\"7d8dd11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Es refereix a les infraccions tribut\u00e0ries comeses per la societat. El Suprem recorda que aquesta derivaci\u00f3 t\u00e9 naturalesa sancionadora, la qual cosa implica:<\/span><\/span><\/span><\/span><\/span><\/p><ul><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Prohibici\u00f3 de responsabilitat objectiva.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Prohibici\u00f3 d&#8217;invertir la c\u00e0rrega de la prova: correspon a l&#8217;Administraci\u00f3 acreditar la culpa, no a l&#8217;administrador demostrar la seva innoc\u00e8ncia.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Obligaci\u00f3 de motivar de manera concreta la conducta il\u00b7l\u00edcita atribu\u00efda.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><\/ul><p>\u00a0<\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\"><b>Atenci\u00f3<\/b><\/span><\/span><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">. Si l&#8217;acord de derivaci\u00f3 nom\u00e9s repeteix les obligacions legals del c\u00e0rrec sense detallar l&#8217;actuaci\u00f3 de l&#8217;administrador, ser\u00e0 nul.<\/span><\/span><\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0752114 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0752114\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91049a9\" data-id=\"91049a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-177a8fe elementor-widget elementor-widget-spacer\" data-id=\"177a8fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d98a096 elementor-widget elementor-widget-heading\" data-id=\"d98a096\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Responsabilitat de l'article 43.1.b) LGT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba86aca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba86aca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-648633d\" data-id=\"648633d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f8af69 elementor-widget elementor-widget-text-editor\" data-id=\"1f8af69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Afecta als sup\u00f2sits de cessament d&#8217;activitat sense liquidaci\u00f3 ordenada ni declaraci\u00f3 de concurs.<\/span><\/span><\/span><\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">El Suprem aclareix que tampoc aqu\u00ed cap una responsabilitat objectiva:<\/span><\/span><\/span><\/span><\/span><\/p><ul><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">\u00c9s indispensable demostrar que l&#8217;administrador va ometre dilig\u00e8ncies clau com convocar la junta per a dissoldre la societat o sol\u00b7licitar el concurs.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Se sanciona el desistiment de funcions que impedeix a la societat atendre els seus deutes tributaris.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">L&#8217;Administraci\u00f3 ha de valorar i ponderar les explicacions de l&#8217;administrador (per exemple, si va haver-hi impossibilitat real de liquidar).<\/span><\/span><\/span><\/span><\/span><\/p><\/li><\/ul><p>\u00a0<\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\"><b>Record<\/b><\/span><\/span><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">i: no actuar enfront d&#8217;una societat inactiva amb deutes pot ser interpretat com una neglig\u00e8ncia greu de l&#8217;administrador.<\/span><\/span><\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b565644 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b565644\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa13ac9\" data-id=\"fa13ac9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a64ecb elementor-widget elementor-widget-spacer\" data-id=\"2a64ecb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fd2dc3 elementor-widget elementor-widget-heading\" data-id=\"4fd2dc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Conseq\u00fc\u00e8ncies pr\u00e0ctiques per a administradors i empreses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c39416e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c39416e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4823fc4\" data-id=\"4823fc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c1054f elementor-widget elementor-widget-text-editor\" data-id=\"1c1054f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Major seguretat jur\u00eddica: no hi haur\u00e0 derivacions autom\u00e0tiques basades nom\u00e9s en el c\u00e0rrec.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Defensa refor\u00e7ada: si l&#8217;acord no descriu la conducta concreta, \u00e9s impugnable.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Revisi\u00f3 d&#8217;expedients recents: conv\u00e9 analitzar procediments oberts o notificats per a detectar defectes de motivaci\u00f3.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Prevenci\u00f3: els administradors han de documentar amb rigor decisions i actuacions (actes de junta, intents de dissoluci\u00f3 o concurs, comunicacions al Registre).<\/span><\/span><\/span><\/span><\/span><\/p><\/li><\/ul><p>\u00a0<\/p><p class=\"western\" align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">En conclusi\u00f3, la sent\u00e8ncia STS 3465\/2025 estableix una doctrina clara: la derivaci\u00f3 de responsabilitat tribut\u00e0ria exigeix prova i motivaci\u00f3 individualitzada, tant en el 43.1.a) com en el 43.1.b) de la LGT.<\/span><\/span><\/span><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69675d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69675d4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25b10b3\" data-id=\"25b10b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66f5ed6 elementor-widget elementor-widget-spacer\" data-id=\"66f5ed6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d13640 elementor-widget elementor-widget-heading\" data-id=\"5d13640\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Claus pr\u00e0ctiques per a administradors<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a52170b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a52170b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d90012\" data-id=\"0d90012\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b558e06 elementor-widget elementor-widget-text-editor\" data-id=\"b558e06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">No n&#8217;hi ha prou amb &#8220;ser administrador&#8221;: Hisenda ha de provar la conducta negligent o dolosa en cada cas.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Documentar decisions: actes de junta, intents de sanejament, comunicacions al Registre, etc.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Defensa processal: si l&#8217;acord de derivaci\u00f3 no motiva la conducta espec\u00edfica, pot impugnar-se amb altes probabilitats d&#8217;\u00e8xit.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><li><p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><span style=\"font-family: Arial, serif;\"><span lang=\"ca-ES\">Prevenci\u00f3: davant situacions de crisis, promoure la dissoluci\u00f3 o el concurs voluntari evita que Hisenda pugui retreure desistiment de funcions.<\/span><\/span><\/span><\/span><\/span><\/p><\/li><\/ol><p>Per a ampliar aquesta informaci\u00f3 consulti amb <a href=\"https:\/\/www.gremicat.es\/ca\/serveis\/\" target=\"_blank\" rel=\"noopener\">Assessoria jur\u00eddica<\/a><\/p><p>Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/p><p class=\"western\" align=\"justify\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Una recent resoluci\u00f3 del Suprem obliga l&#8217;Administraci\u00f3 a justificar, amb precisi\u00f3, la conducta negligent o dolosa de l&#8217;administrador abans de derivar responsabilitat<\/p>\n","protected":false},"author":1,"featured_media":9039732,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1048],"tags":[],"class_list":["post-9039725","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridica"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Els administradors enfront de la derivaci\u00f3 de responsabilitat tribut\u00e0ria - gremicat<\/title>\n<meta name=\"description\" content=\"Una recent resoluci\u00f3 del Suprem obliga l&#039;Administraci\u00f3 a justificar, amb precisi\u00f3, la conducta negligent o dolosa de l&#039;administrador abans de derivar responsabilitat\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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