La acción pauliana y la protección del crédito tributario: STS, Sala de lo Civil, de 5 de marzo de 2025, rec. núm. 648/2020

Authors

  • Ernesto Eseverri Martínez

DOI:

https://doi.org/10.48297/gxgahc61

Keywords:

Rescissory action, creditor fraud, family donation, joint and several tax liability, concealment of assets, obstruction of collection action, presumption of fraudulent business, objective liability, intentionality of the jointly and severally liable

Abstract

The action pauliana or rescission of the legal transaction entered into in fraud of creditors is a subsidiary means for the realization of the tax credit. Its exercise, subject to a limitation period, begins to be calculated from the time when the deceitful creditor has full and complete knowledge of the surreptitious and fraudulent act that has caused the financial damage, which taken to the field of tax collection will have to be placed when the debt remains uncollected.

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Author Biography

  • Ernesto Eseverri Martínez

    Catedrático emérito de Derecho Financiero y Tributario
    Universidad de Granada
    (España)

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Published

24/06/2025

Issue

Vol. 2 No. 149 (2025): Revista Técnica Tributaria - Nº 149

Section

Análisis de jurisprudencia nacional y doctrina administrativa

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Eseverri Martínez, E. (2025). La acción pauliana y la protección del crédito tributario: STS, Sala de lo Civil, de 5 de marzo de 2025, rec. núm. 648/2020. Technical Tax Journal, 2(149), 203-212. https://doi.org/10.48297/gxgahc61

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