{"id":10902,"date":"2024-09-17T18:59:38","date_gmt":"2024-09-17T16:59:38","guid":{"rendered":"http:\/\/fmsb.disstintbeta.com\/2024\/09\/17\/limites-de-impugnacion-responsabilidad-tributaria-en-cadena\/"},"modified":"2025-06-05T18:04:14","modified_gmt":"2025-06-05T16:04:14","slug":"limites-de-impugnacion-responsabilidad-tributaria-en-cadena","status":"publish","type":"post","link":"https:\/\/fmsb.eu\/en\/2024\/09\/17\/limites-de-impugnacion-responsabilidad-tributaria-en-cadena\/","title":{"rendered":"El Supremo aclara los l\u00edmites de impugnaci\u00f3n en casos de responsabilidad tributaria en cadena"},"content":{"rendered":"

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El Tribunal Supremo aclara los l\u00edmites del derecho a impugnar en los casos de responsabilidad tributaria en cadena<\/strong><\/span><\/h1>\n

El Tribunal Supremo (TS), mediante su sentencia n.\u00ba 1415\/2024 de 24 de julio,<\/span><\/strong><\/a> aborda un caso de responsabilidad tributaria “en cadena”<\/span><\/strong>, espec\u00edficamente en situaciones donde se extiende la responsabilidad tributaria desde un deudor principal<\/strong> hasta un responsable subsidiario<\/strong>, y posteriormente hacia un responsable solidario<\/strong> , seg\u00fan lo dispuesto en el art\u00edculo 42.2 de la Ley General Tributaria (LGT)<\/span><\/a>. El objeto del litigio ha consistido en determinar si el responsable solidario puede impugnar su derivaci\u00f3n de responsabilidad argumentando que la declaraci\u00f3n de fallido del deudor principal es defectuosa o improcedente.<\/span><\/strong><\/p>\n

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42.2. LGT<\/strong>. Tambi\u00e9n ser\u00e1n responsables solidarios del pago de la deuda tributaria pendiente […]:<\/span><\/p>\n

a) Las que sean causantes o colaboren en la ocultaci\u00f3n o transmisi\u00f3n de bienes o derechos del obligado al pago con la finalidad de impedir la actuaci\u00f3n de la Administraci\u00f3n tributaria.<\/span><\/p>\n

b) Las que, por culpa o negligencia, incumplan las \u00f3rdenes de embargo.<\/span><\/p>\n

c) Las que, con conocimiento del embargo, la medida cautelar o la constituci\u00f3n de la garant\u00eda, colaboren o consientan en el levantamiento de los bienes o derechos embargados, o de aquellos bienes o derechos sobre los que se hubiera constituido la medida cautelar o la garant\u00eda.<\/span><\/p>\n

d) Las personas o entidades depositarias de los bienes del deudor que, una vez recibida la notificaci\u00f3n del embargo, colaboren o consientan en el levantamiento de aqu\u00e9llos.<\/span><\/p>\n<\/blockquote>\n

El caso
\n<\/strong><\/span><\/h2>\n

Este caso involucra una situaci\u00f3n compleja de derivaci\u00f3n de responsabilidad en la que, tras una primera atribuci\u00f3n de responsabilidad subsidiaria a un tercero, se imputa responsabilidad solidaria a un nuevo sujeto. La pregunta clave es si este \u00faltimo, el responsable solidario, puede impugnar la declaraci\u00f3n de fallido del deudor principal. El art\u00edculo 42.2 de la LGT establece que la responsabilidad solidaria puede derivarse si se cumplen ciertas condiciones, pero en este supuesto se debate la regularidad de la declaraci\u00f3n de fallido que afecta al obligado principal.<\/p>\n

El criterio del Tribunal Supremo<\/strong><\/span><\/h2>\n

El Supremo fija un criterio importante: en los casos de responsabilidad tributaria en cadena, la derivaci\u00f3n de responsabilidad subsidiaria constituye un “presupuesto de hecho habilitante” para la posterior derivaci\u00f3n de responsabilidad solidaria. Esto significa que el responsable solidario puede basar su impugnaci\u00f3n en la improcedencia de la derivaci\u00f3n subsidiaria previa, que podr\u00eda estar fundamentada en una declaraci\u00f3n de fallido defectuosa o incorrecta del deudor principal.<\/p>\n

La clave de esta sentencia es que, aunque el responsable solidario no pueda impugnar la derivaci\u00f3n de responsabilidad con el argumento de que existen bienes ejecutables del deudor principal, s\u00ed podr\u00e1 hacerlo si la declaraci\u00f3n de fallido carece de motivaci\u00f3n o est\u00e1 vac\u00eda de contenido. Este vac\u00edo podr\u00eda ocurrir cuando la declaraci\u00f3n de fallido se base en formalismos o no se fundamente en hechos suficientes que acrediten la insolvencia real del deudor.<\/p>\n

Condiciones de impugnaci\u00f3n<\/strong><\/span><\/h2>\n

El Tribunal especifica que, si tras el proceso legal se ha emitido una declaraci\u00f3n de fallido v\u00e1lida, el responsable solidario no podr\u00e1 alegar la existencia de bienes del deudor principal para evitar su propia responsabilidad. Sin embargo, la impugnaci\u00f3n ser\u00e1 posible si se demuestra que la declaraci\u00f3n de fallido es meramente formal y no est\u00e1 adecuadamente fundamentada en la realidad patrimonial del deudor.<\/p>\n

En t\u00e9rminos pr\u00e1cticos, el responsable solidario solo podr\u00e1 cuestionar la derivaci\u00f3n de responsabilidad si la declaraci\u00f3n de fallido no cumple con los requisitos procedimentales o carece de una justificaci\u00f3n s\u00f3lida sobre la inexistencia de bienes suficientes por parte del deudor principal.<\/p>\n

Consulta o descarga la sentencia aqu\u00ed<\/strong><\/span><\/h2>\n

Haga clic aqu\u00ed<\/a><\/span><\/strong> para descargar la sentencia<\/span><\/strong><\/a> rese\u00f1ada en este art\u00edculo.<\/p>\n

En resumen…<\/span>
\n<\/strong><\/h2>\n

El Tribunal Supremo establece que, en casos de responsabilidad tributaria en cadena, el responsable solidario no puede impugnar su derivaci\u00f3n bas\u00e1ndose en la existencia de bienes no ejecutados del deudor principal. No obstante, se permite la impugnaci\u00f3n en situaciones excepcionales donde la declaraci\u00f3n de fallido sea puramente formal o carezca de una justificaci\u00f3n adecuada. Esta sentencia delimita de manera precisa las posibilidades de impugnaci\u00f3n en este tipo de contextos.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

\u00bfLe interesa el tema?<\/strong><\/span><\/h2>\n

En nuestro blog podr\u00e1 acceder a otras entradas, realizando una b\u00fasqueda por palabras clave, sobre fiscalidad<\/a>, impuestos<\/a> o derivaci\u00f3n de responsabilidad<\/a> con intervenci\u00f3n de nuestros abogados en medios de comunicaci\u00f3n, art\u00edculos de opini\u00f3n, entrevistas y rese\u00f1as a las novedades legislativas y sentencias.<\/p>\n

\u00bfTiene cualquier duda en el \u00e1mbito fiscal y tributario? En FMSB podemos ayudarle<\/strong><\/span><\/h2>\n

Recuerde que en Font Mora Sainz de Baranda<\/span><\/span><\/strong>\u00a0\u2013abogados y economistas<\/em>\u2013<\/span><\/a>\u00a0<\/span>somos expertos en Derecho\u00a0fiscal<\/a>\u00a0y\u00a0tributario<\/a> y podemos ofrecerle asesoramiento personalizado para su concreto caso. Adem\u00e1s, si es preciso, le ayudaremos a proteger sus derechos e intereses frente a Hacienda, cualquier \u00f3rgano de la administraci\u00f3n tributaria, como la inspecci\u00f3n<\/a> o la recaudaci\u00f3n<\/a>, as\u00ed como en los tribunales.<\/p>\n

\n

#fmsb #abogados #economistas #derecho #fiscal #tributario #responsabilidad #solidaria #subsidiaria #EnCadena #law #lawyers #solicitors #baleares #palma #inca #manacor #elarenal #portdandratx #mallorca #menorca #ibiza<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

El Tribunal Supremo aclara los l\u00edmites del derecho a impugnar en los casos de responsabilidad tributaria en cadena El Tribunal Supremo (TS), mediante su sentencia n.\u00ba 1415\/2024 de 24 de julio, aborda un caso de responsabilidad tributaria “en cadena”, espec\u00edficamente en situaciones donde se extiende la responsabilidad tributaria desde un deudor principal hasta un responsable […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2148,2149,2248,2249,2250,2251,2152],"tags":[2156,2252,2253,2254,2255,2158,2256,2257,2258,2259,2260,2261,2262,2263,2264,2265,2168,2169,2173,2266,2267,2268,2175,2269,2270,2271,2272,2273,2274,2178,2179,2275,2276,2181,2277,2182,2278,2279,2184,2282,2283,2284,2285,2286,2287,2288,2186,2289,2290,2291,2292,2293,2294,2295,2296,2297,2298,2299,2193,2300,2301,2302,2303,2304,2305,2306],"class_list":["post-10902","post","type-post","status-publish","format-standard","hentry","category-actualidad-en","category-blog-en-2","category-contencioso-administrativo-en","category-derecho-administrativo-en","category-derecho-fiscal-en","category-derecho-tributario-en","category-home-en-2","tag-abogados-en","tag-actividades-economicas-en","tag-agencia-tributaria-en","tag-alquiler-turistico-en","tag-asesores-en","tag-baleares-en","tag-bonificacion-en","tag-comunidad-autonoma-en","tag-derecho-a-la-intimidad-en","tag-derecho-civil-propio-en","tag-derecho-de-la-union-europea-en","tag-derecho-fiscal-en","tag-derecho-tributario-en","tag-derivacion-de-responsabilidad-en","tag-derogacion-en","tag-doctrina-constitucional-en","tag-economistas-en","tag-el-arenal-en","tag-fmsb-en","tag-hacienda-en","tag-herencia-en","tag-herencias-en","tag-ibiza-en-2","tag-illes-balears-en","tag-impuesto-de-sucesiones-en","tag-impuestos-en-2","tag-irpf-en","tag-islas-baleares-en","tag-jorge-sainz-de-baranda-en","tag-law-en-2","tag-lawyers-en-2","tag-ley-antifraude-en","tag-ley-general-tributaria-en","tag-mallorca-en-2","tag-mallorcadiario-en","tag-manacor-en","tag-medida-cautelar-en","tag-medidas-cautelares-en","tag-menorca-en-2","tag-mortis-causa-en","tag-obligado-tributario-en","tag-opinion-en","tag-pactos-sucesorios-en","tag-palma-en","tag-persona-fisicas-en","tag-personas-juridicas-en","tag-port-dandratx-en","tag-precinto-en","tag-prevencion-en","tag-propuestas-en","tag-reb-en","tag-regimen-fiscal-especial-en","tag-reib-en","tag-residentes-fiscales-en","tag-resindencia-fiscal-en","tag-responsabilidad-solidaria-en","tag-responsabilidad-subsidiaria-en","tag-rib-en","tag-solicitors-en","tag-sucesion-en","tag-sucesion-en-vida-en","tag-sucesiones-y-donaciones-en","tag-tributacion-en","tag-tributos-en","tag-valor-de-referencia-en","tag-valor-de-referencia-catastral-en"],"yoast_head":"\nSobre 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