Un cambio de paradigma en materia de responsabilidad tributaria solidaria versus subsidiaria: la trascendental STS de 5 de noviembre de 2025

Abstract

A critical analysis is conducted, and important legal consequences are drawn, regarding the requirements and possibilities of declaring a third party, who does not demonstrate the economic ability to be subject to taxation, as jointly or severally liable for the taxpayer's debt and penalty. The Supreme Court ruling of November 5, 2025, represents a radical shift in the doctrine it had upheld shortly before, protecting the rights including fundamental rights, of the alleged liable party.