El cómputo de la prescripción para derivar la responsabilidad subsidiaria se inicia en el momento en que pudo declararse fallido al deudor principal, aunque la administración retrase la declaración de fallido a un momento posterior: RTEAC de 18 de septiembre 2024, R.G. 7050/2021

Abstract

The TEAC (Central Economic-Administrative Tribunal) has interpreted that the dies a quo for the statute of limitations to demand  payment from subsidiary liable parties may precede the moment of the declaration of insolvency. Thus, based on a correct  interpretation of Article 67.2 of the General Tax Law (LGT), which establishes that the statute of limitations begins to run with the  last collection action taken against the principal debtor or any of the jointly liable parties, the TEAC has held that, once the debtor’s  insolvency is confirmed by the Administration, the debtor should be declared insolvent. Therefore, if the debtor’s insolvency is  established in the court order concluding the insolvency proceedings due to the completion of the liquidation phase, the  Administration could declare subsidiary liability from the moment it becomes aware of that order, making that the moment of actio nata