El tribunal supremo pone coto a los atajos de la AEAT: obligatoriedad de declarar fallidos a los socios antes de derivar la responsabilidad al administrador. Análisis de la STS 764/2026, de 18 de junio de 2026, Rec. Núm. 8953/2023

Abstract

The judgment analysed in this article defines the relationship between the successors of dissolved companies and the subsidiary liability of their directors. The Supreme Court concludes that, once a company has been liquidated and dissolved, the Tax Administration must continue the collection procedure against its shareholders in their capacity as successors and determine whether they are insolvent before imposing subsidiary liability on the director. In this way, the Court reinforces the autonomy of these two legal institutions and limits the Tax Administration’s ability to depart from the legally established order for the collection of tax debts.