{"id":9042514,"date":"2026-09-23T07:00:31","date_gmt":"2026-09-23T07:00:31","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9042514"},"modified":"2026-09-01T10:42:21","modified_gmt":"2026-09-01T10:42:21","slug":"hisenda-no-pot-dirigir-se-primer-contra-ladministrador","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/hisenda-no-pot-dirigir-se-primer-contra-ladministrador\/","title":{"rendered":"Hisenda no pot dirigir-se primer contra l\u2019administrador"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9042514\" class=\"elementor elementor-9042514 elementor-9042499\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9b9f490 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b9f490\" 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-607777a\" data-id=\"607777a\" 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-9b9df70 elementor-widget elementor-widget-heading\" data-id=\"9b9df70\" 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\">El Tribunal Suprem ha fixat un criteri que tindr\u00e0 conseq\u00fc\u00e8ncies pr\u00e0ctiques en molts\nprocediments de derivaci\u00f3 de responsabilitat. Quan una societat ja ha estat\nliquidada i extingida, Hisenda no pot dirigir-se directament contra l&#039;administrador.\nAbans haur\u00e0 de reclamar el deute als socis que han succe\u00eft legalment a la societat.<\/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-e088428 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e088428\" 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-68e1e05\" data-id=\"68e1e05\" 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-cc49554 elementor-widget elementor-widget-spacer\" data-id=\"cc49554\" 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\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-b88a57d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b88a57d\" 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-8cc0808\" data-id=\"8cc0808\" 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-3658f22 elementor-widget elementor-widget-text-editor\" data-id=\"3658f22\" 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><span style=\"font-weight: 400;\">La forma en qu\u00e8 Hisenda ha de reclamar un deute tributari quan una societat ha estat dissolta i liquidada acaba de rebre un important aclariment per part del Tribunal Suprem (TS). La sent\u00e8ncia n\u00fam. 764\/2026, de 18 de juny, fixa un criteri que afecta directament administradors i socis ja que determina quin ha de ser el procediment correcte abans d&#8217;iniciar una derivaci\u00f3 de responsabilitat.<\/span><\/p><p><span style=\"font-weight: 400;\">Fins ara existien interpretacions diferents sobre si l&#8217;Administraci\u00f3 podia dirigir-se directament contra l&#8217;administrador o si, pr\u00e8viament, havia de reclamar el deute als socis que succeeixen a la societat extingida. El TS resol aquesta q\u00fcesti\u00f3 i estableix un ordre que haur\u00e0 de respectar-se d&#8217;ara endavant.<\/span><\/p><p><span style=\"font-weight: 400;\">Si una societat ha estat liquidada i encara mant\u00e9 deutes tributaris pendents, conv\u00e9 revisar acuradament qualsevol procediment de derivaci\u00f3 de responsabilitat que pugui iniciar l&#8217;Administraci\u00f3.<\/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-7fd5ff8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fd5ff8\" 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-cf4b0de\" data-id=\"cf4b0de\" 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-735c4dd elementor-widget elementor-widget-spacer\" data-id=\"735c4dd\" 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\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-8224aa7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8224aa7\" 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-1e1cb64\" data-id=\"1e1cb64\" 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-606320f elementor-widget elementor-widget-heading\" data-id=\"606320f\" 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\">Els socis passen a ocupar la posici\u00f3 de la societat\n<\/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-a792d4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a792d4c\" 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-8d6c883\" data-id=\"8d6c883\" 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-5e0699b elementor-widget elementor-widget-text-editor\" data-id=\"5e0699b\" 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><span style=\"font-weight: 400;\">Quan una societat desapareix jur\u00eddicament despr\u00e9s de la seva liquidaci\u00f3, no desapareixen autom\u00e0ticament les obligacions tribut\u00e0ries que tenien pendents. La Llei General Tribut\u00e0ria (LGT) preveu que aquests deutes es transmetin als socis dins dels l\u00edmits legalment establerts.<\/span><\/p><p><span style=\"font-weight: 400;\">En altres paraules, des del moment en qu\u00e8 la societat deixa d&#8217;existir, s\u00f3n els socis els qui passen a ocupar la posici\u00f3 de l&#8217;antic obligat tributari. L&#8217;Administraci\u00f3 ha de continuar enfront d&#8217;ells el procediment recaptatori previst per la llei.<\/span><\/p><p><span style=\"font-weight: 400;\">L&#8217;extinci\u00f3 registral d&#8217;una societat no elimina els deutes tributaris pendents ni impedeix que Hisenda continu\u00ef reclamant-les.<\/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-335f86f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"335f86f\" 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-be52fe9\" data-id=\"be52fe9\" 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-2427901 elementor-widget elementor-widget-spacer\" data-id=\"2427901\" 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\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-c85162e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c85162e\" 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-932c8c5\" data-id=\"932c8c5\" 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-727757c elementor-widget elementor-widget-heading\" data-id=\"727757c\" 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\">L'administrador no pot ser el primer destinatari de la reclamaci\u00f3\n<\/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-c5fb7b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5fb7b3\" 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-1946907\" data-id=\"1946907\" 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-0230cd8 elementor-widget elementor-widget-text-editor\" data-id=\"0230cd8\" 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><span style=\"font-weight: 400;\">Un dels aspectes m\u00e9s rellevants de la sent\u00e8ncia consisteix en el fet que el TS rebutja que Hisenda pugui acudir directament contra l&#8217;administrador mitjan\u00e7ant una derivaci\u00f3 de responsabilitat subsidi\u00e0ria. Abans haur\u00e0 d&#8217;exigir el pagament als socis successors i \u00fanicament quan aquest mecanisme resulti insuficient podr\u00e0 plantejar-se la responsabilitat subsidi\u00e0ria de l&#8217;administrador. Per al Tribunal, actuar d&#8217;una altra manera suposaria ignorar el sistema de successi\u00f3 establert per la pr\u00f2pia LGT.<\/span><\/p><p><span style=\"font-weight: 400;\">Una derivaci\u00f3 de responsabilitat iniciada directament contra l&#8217;administrador pot ser impugnable si no s&#8217;ha seguit pr\u00e8viament el procediment enfront dels socis.<\/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-715e4f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"715e4f3\" 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-d792b6e\" data-id=\"d792b6e\" 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-1a2719c elementor-widget elementor-widget-spacer\" data-id=\"1a2719c\" 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-d52e962 elementor-widget elementor-widget-heading\" data-id=\"d52e962\" 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\">Successors i responsables no s\u00f3n la mateixa figura\n<\/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-0c9453a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c9453a\" 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-49fea2e\" data-id=\"49fea2e\" 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-329cbe7 elementor-widget elementor-widget-text-editor\" data-id=\"329cbe7\" 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><span style=\"font-weight: 400;\">La sent\u00e8ncia dedica una part important a diferenciar dos conceptes que amb freq\u00fc\u00e8ncia es confonen. Els socis s\u00f3n successors de la societat extingida. \u00c9s a dir, assumeixen les obligacions tribut\u00e0ries perqu\u00e8 la llei aix\u00ed ho estableix quan desapareix la persona jur\u00eddica.<\/span><\/p><p><span style=\"font-weight: 400;\">L&#8217;administrador, en canvi, respon \u00fanicament com a responsable subsidiari quan concorren els requisits previstos legalment. Es tracta de figures distintes, amb un r\u00e8gim jur\u00eddic diferent i amb procediments tamb\u00e9 diferents.<\/span><\/p><p><span style=\"font-weight: 400;\">Confondre la successi\u00f3 de deutes amb la responsabilitat tribut\u00e0ria pot provocar actuacions administratives contr\u00e0ries al procediment legal.<\/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-7ca4ed3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ca4ed3\" 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-97ede99\" data-id=\"97ede99\" 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-2cc1785 elementor-widget elementor-widget-spacer\" data-id=\"2cc1785\" 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\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-926dfc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"926dfc4\" 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-96f17f6\" data-id=\"96f17f6\" 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-454ee33 elementor-widget elementor-widget-heading\" data-id=\"454ee33\" 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\">Es reforcen les garanties de l'administrador\n<\/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-ca425c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca425c9\" 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-ed940ae\" data-id=\"ed940ae\" 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-33e4daf elementor-widget elementor-widget-text-editor\" data-id=\"33e4daf\" 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><span style=\"font-weight: 400;\">El TS tamb\u00e9 posa el focus en la protecci\u00f3 jur\u00eddica de l&#8217;administrador. Si Hisenda pogu\u00e9s reclamar-li directament els deutes sense haver actuat abans enfront dels socis, quedarien pr\u00e0cticament buits de contingut dos drets especialment rellevants. D&#8217;una banda, el benefici d&#8217;excussi\u00f3 propi de tota responsabilitat subsidi\u00e0ria. Per un altre, el dret de l&#8217;administrador a reclamar posteriorment al veritable deutor l&#8217;import satisfet. A m\u00e9s, el Tribunal adverteix del risc que poguessin arribar a reclamar-se els mateixos deutes tant als socis com a l&#8217;administrador, generant situacions dif\u00edcils de justificar jur\u00eddicament.<\/span><\/p><p><span style=\"font-weight: 400;\">La correcta tramitaci\u00f3 del procediment resulta essencial per a evitar reclamacions duplicades o vulneracions dels drets de l&#8217;administrador.<\/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-fcb584f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fcb584f\" 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-48b04a8\" data-id=\"48b04a8\" 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-42b179d elementor-widget elementor-widget-spacer\" data-id=\"42b179d\" 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\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-548921e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"548921e\" 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-ffa375d\" data-id=\"ffa375d\" 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-6838d03 elementor-widget elementor-widget-heading\" data-id=\"6838d03\" 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\">Especial cautela amb les sancions tribut\u00e0ries\n<\/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-e81907c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e81907c\" 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-6484203\" data-id=\"6484203\" 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-9c30730 elementor-widget elementor-widget-text-editor\" data-id=\"9c30730\" 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><span style=\"font-weight: 400;\">La sent\u00e8ncia tamb\u00e9 realitza una precisi\u00f3 important respecte de les sancions. Encara que la Llei contempla determinats suposats de transmissi\u00f3 als successors, el Tribunal recorda que les sancions han d&#8217;interpretar-se respectant els principis constitucionals de culpabilitat i personalitat. Aix\u00f2 significa que la seva transmissi\u00f3 no pot produir-se de manera autom\u00e0tica, sin\u00f3 que exigeix valorar les circumst\u00e0ncies concretes que justifiquen aquesta responsabilitat.<\/span><\/p><p><span style=\"font-weight: 400;\">No totes les sancions tribut\u00e0ries poden traslladar-se autom\u00e0ticament als socis d&#8217;una societat extingida.<\/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-bde2f2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bde2f2a\" 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-c52254d\" data-id=\"c52254d\" 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-a3ce628 elementor-widget elementor-widget-spacer\" data-id=\"a3ce628\" 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\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-3657a25 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3657a25\" 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-d499d3c\" data-id=\"d499d3c\" 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-dda7646 elementor-widget elementor-widget-heading\" data-id=\"dda7646\" 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\">La doctrina que fixa el Tribunal Suprem\n\n<\/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-bd5d58b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd5d58b\" 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-adaf2db\" data-id=\"adaf2db\" 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-45ea859 elementor-widget elementor-widget-text-editor\" data-id=\"45ea859\" 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><span style=\"font-weight: 400;\">La sent\u00e8ncia estableix un criteri jurisprudencial que servir\u00e0 de refer\u00e8ncia per a futurs procediments.<\/span><\/p><p><span style=\"font-weight: 400;\">En s\u00edntesi:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Els deutes tributaris d&#8217;una societat liquidada i extingida han de reclamar-se primer als socis que la succeeixen legalment.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nom\u00e9s quan escaigui conforme al procediment legal podr\u00e0 exigir-se la responsabilitat subsidi\u00e0ria de l&#8217;administrador.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hisenda no pot actuar com si la societat extingida continu\u00e9s existint \u00fanicament per a derivar el deute a l&#8217;administrador.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La successi\u00f3 dels deutes prevista en la Llei General Tribut\u00e0ria constitueix un mecanisme obligatori i no una opci\u00f3 per a l&#8217;Administraci\u00f3.<br \/><br \/><\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Les empreses immerses en processos de liquidaci\u00f3, aix\u00ed com els seus socis i administradors, haurien de revisar qualsevol procediment de derivaci\u00f3 de responsabilitat a la llum d&#8217;aquesta nova doctrina del Tribunal Suprem.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\">Assessoria fiscal<\/a><\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Quan una societat ja ha estat liquidada i extingida, Hisenda no pot dirigir-se directament contra l\u2019administrador. Abans haur\u00e0 de reclamar el deute als socis que han succe\u00eft legalment la societat.<\/p>\n","protected":false},"author":1,"featured_media":9042504,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9042514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hisenda no pot dirigir-se primer contra l\u2019administrador - gremicat<\/title>\n<meta name=\"description\" content=\"Quan una societat ja ha estat liquidada i extingida, Hisenda no pot dirigir-se directament contra l\u2019administrador. Abans haur\u00e0 de reclamar el deute als socis que han succe\u00eft legalment la societat.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hisenda no pot dirigir-se primer contra l\u2019administrador - gremicat\" \/>\n<meta property=\"og:description\" content=\"Quan una societat ja ha estat liquidada i extingida, Hisenda no pot dirigir-se directament contra l\u2019administrador. Abans haur\u00e0 de reclamar el deute als socis que han succe\u00eft legalment la societat.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-23T07:00:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Hisenda no pot dirigir-se primer contra l\u2019administrador\",\"datePublished\":\"2026-09-23T07:00:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/\"},\"wordCount\":910,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/\",\"name\":\"Hisenda no pot dirigir-se primer contra l\u2019administrador - gremicat\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg\",\"datePublished\":\"2026-09-23T07:00:31+00:00\",\"description\":\"Quan una societat ja ha estat liquidada i extingida, Hisenda no pot dirigir-se directament contra l\u2019administrador. Abans haur\u00e0 de reclamar el deute als socis que han succe\u00eft legalment la societat.\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"name\":\"gremicat\",\"description\":\"Otro sitio realizado con WordPress\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gremicat.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\",\"name\":\"gremicat\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"width\":200,\"height\":51,\"caption\":\"gremicat\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\",\"name\":\"gremicat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"caption\":\"gremicat\"},\"sameAs\":[\"https:\\\/\\\/gremicat.es\"],\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/author\\\/gremicat\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Hisenda no pot dirigir-se primer contra l\u2019administrador - gremicat","description":"Quan una societat ja ha estat liquidada i extingida, Hisenda no pot dirigir-se directament contra l\u2019administrador. Abans haur\u00e0 de reclamar el deute als socis que han succe\u00eft legalment la societat.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/","og_locale":"ca_ES","og_type":"article","og_title":"Hisenda no pot dirigir-se primer contra l\u2019administrador - gremicat","og_description":"Quan una societat ja ha estat liquidada i extingida, Hisenda no pot dirigir-se directament contra l\u2019administrador. Abans haur\u00e0 de reclamar el deute als socis que han succe\u00eft legalment la societat.","og_url":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/","og_site_name":"gremicat","article_published_time":"2026-09-23T07:00:31+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg","type":"image\/jpeg"}],"author":"gremicat","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"gremicat","Temps estimat de lectura":"4 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/#article","isPartOf":{"@id":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/"},"author":{"name":"gremicat","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534"},"headline":"Hisenda no pot dirigir-se primer contra l\u2019administrador","datePublished":"2026-09-23T07:00:31+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/"},"wordCount":910,"publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"image":{"@id":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg","articleSection":["Fiscal"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/","url":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/","name":"Hisenda no pot dirigir-se primer contra l\u2019administrador - gremicat","isPartOf":{"@id":"https:\/\/www.gremicat.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/#primaryimage"},"image":{"@id":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg","datePublished":"2026-09-23T07:00:31+00:00","description":"Quan una societat ja ha estat liquidada i extingida, Hisenda no pot dirigir-se directament contra l\u2019administrador. Abans haur\u00e0 de reclamar el deute als socis que han succe\u00eft legalment la societat.","inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.gremicat.es\/hacienda-no-puede-dirigirse-primero-contra-el-administrador\/#primaryimage","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/german-tax-forms-with-calculator-and-currency-2026-03-24-00-26-27-utc-1-scaled.jpg","width":2560,"height":1707},{"@type":"WebSite","@id":"https:\/\/www.gremicat.es\/#website","url":"https:\/\/www.gremicat.es\/","name":"gremicat","description":"Otro sitio realizado con WordPress","publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gremicat.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.gremicat.es\/#organization","name":"gremicat","url":"https:\/\/www.gremicat.es\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","width":200,"height":51,"caption":"gremicat"},"image":{"@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534","name":"gremicat","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","caption":"gremicat"},"sameAs":["https:\/\/gremicat.es"],"url":"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts\/9042514","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/comments?post=9042514"}],"version-history":[{"count":5,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts\/9042514\/revisions"}],"predecessor-version":[{"id":9042633,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts\/9042514\/revisions\/9042633"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/media\/9042504"}],"wp:attachment":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/media?parent=9042514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/categories?post=9042514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/tags?post=9042514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}