La aceptación del acuerdo de reparto de dividendos no puede fundamentar una derivación de responsabilidad ex art. 42. 2. A) LGT: STS de15 de febrero de 2023, rec. núm. 3001/2021

Abstract

The derivation of liability provided for in art. 42.2.a) of the Law 58/2003 requires proof of the intention to collaborate in the concealment of the assets of the principal debtor. The commented judgment provides useful interpretative criteria in view of the possibility that the tax administration may derive liability to a partner based on the acceptance for him of the distribution of dividends agreed by the competent body of the company, on the basis that he did not attend the meeting nor challenged the corporate agreement.