When does joint responsibility applies for unpaid tax debts?
What does joint responsibility mean in respect of taxation of non-residents who receive income (i.e. capital gains tax) without having permanent residence in Spain?
The administration has the legal right to demand tax owed not just from those who are registered as taxpayers in Spain, but also from their representatives.
In the case of tax owed by non-residents, those who transfer received income (POA , lawyers and agents) might be equally liable for the debt, as are those persons who receive in their bank account deposits from property sales.
Joint liability covers the entire tax debt, excluding penalties. Also, in the case of payers of received income, as well as those who receive deposits or manage assets or rights belonging to residents in countries or territories deemed tax havens, tax administration proceedings may be conducted directly with the person responsible, without prior derivation of responsibility being necessary.
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