{"id":9042634,"date":"2026-09-23T07:00:05","date_gmt":"2026-09-23T07:00:05","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9042634"},"modified":"2026-09-01T10:48:07","modified_gmt":"2026-09-01T10:48:07","slug":"the-tax-authorities-cannot-first-act-against-the-administrator","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/the-tax-authorities-cannot-first-act-against-the-administrator\/","title":{"rendered":"The tax authorities cannot first act against the administrator"},"content":{"rendered":"\t\t
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The Supreme Court has established a precedent that will have practical implications in many proceedings involving the transfer of liability. When a corporation has already been liquidated and dissolved, the tax authorities cannot take direct action against the director. Instead, they must first seek to collect the debt from the shareholders who have legally succeeded in the corporation.\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
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The way the tax authorities must claim a tax debt when a corporation has been dissolved and liquidated has just been significantly clarified by the Supreme Court (SC). Ruling No. 764\/2026, dated June 18, establishes a precedent that directly affects directors and shareholders, as it determines the correct procedure to follow before initiating a liability transfer.<\/span><\/p>

Until now, there were differing interpretations as to whether the tax authorities could act directly against the director or whether they must first claim the debt from the shareholders who have succeeded the dissolved company. The SC resolves this issue and establishes an order that must be followed going forward.<\/span><\/p>

If a company has been liquidated and still has outstanding tax debts, it is advisable to carefully review any liability transfer proceedings that the tax authorities may initiate.<\/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

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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
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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>

En altres paraules, des del moment en qu\u00e8 la societat deixa d’existir, s\u00f3n els socis els qui passen a ocupar la posici\u00f3 de l’antic obligat tributari. L’Administraci\u00f3 ha de continuar enfront d’ells el procediment recaptatori previst per la llei.<\/span><\/p>

L’extinci\u00f3 registral d’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

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The Partners Assume the Company\u2019s Position\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
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When a company ceases to exist legally following its liquidation, its outstanding tax obligations do not automatically disappear. The General Tax Law (LGT) provides that these debts are transferred to the partners within the limits established by law.<\/span><\/p>

In other words, from the moment the corporation ceases to exist, the shareholders assume the position of the former taxpayer. The tax authorities must continue the collection proceedings provided for by law against them.<\/span><\/p>

The removal of a corporation from the registry does not eliminate outstanding tax debts nor does it prevent the tax authorities from continuing to collect them.<\/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

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Successors and Liable Parties Are Not the Same\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
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The ruling devotes a significant portion to distinguishing between two concepts that are often confused. The partners are the successors to the dissolved company. In other words, they assume the tax obligations because the law provides so when the legal entity ceases to exist.<\/span><\/p>

The administrator, on the other hand, is liable only as a subsidiary liable party when the legally prescribed requirements are met. These are distinct roles, subject to different legal regimes and different procedures.<\/span><\/p>

Confusing the succession of debts with tax liability can lead to administrative actions that contravene legal procedure.<\/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

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The Director\u2019s Protections Are Strengthened\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
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The Supreme Court also focuses on the legal protection of the director. If the tax authorities could claim debts directly from the director without first acting against the shareholders, two particularly relevant rights would be rendered virtually meaningless. On the one hand, the right to be held in the first instance, which is inherent to any subsidiary liability. On the other hand, there is the director\u2019s right to subsequently recover the amount paid from the actual debtor. Furthermore, the Court warns of the risk that the same debts could be claimed by both the shareholders and the director, creating situations that are difficult to justify legally.<\/span><\/p>

Proper handling of the proceedings is essential to avoid duplicate claims or violations of the director\u2019s rights.<\/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

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Special Caution Regarding Tax Penalties<\/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
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The ruling also makes an important clarification regarding penalties. Although the law provides for certain cases in which penalties may be transferred to successors, the Court notes that penalties must be interpreted in accordance with the constitutional principles of culpability and individual liability. This means that such a transfer cannot occur automatically; rather, it requires an assessment of the specific circumstances that justify such liability.<\/span><\/p>

Not all tax penalties can be automatically transferred to the partners of a dissolved partnership.<\/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

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The Legal Doctrine Established by the Supreme Court\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
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The ruling establishes a legal precedent that will serve as a reference for future proceedings.<\/span><\/p>

In summary:<\/span><\/p>