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Tax currentness | Subsidiary responsibility for contractors and subcontractors

On previous occasions we have already analyzed the text of the General Tax Law to avoid falling in subsequent sanctions.

On previous occasions we have already analyzed the text of the General Tax Law to avoid falling in subsequent sanctions. In this case, we will discuss the assumption of subsidiary responsibility in relation to the hiring and subcontracting of the execution of works or the provision of services. The Verum team specialized in legal and tax advice offers you the keys to take into account in reference to subsidiary responsibility in hiring and subcontractations.

The General Tax Law is the document that includes the regulation of responsibility in the tax scope. In this sense, it is considered that the contractors and subcontractors have the status of subsidiary responsible of the tax debt of the main debtor. In this Verum post we help you avoid the obligation to assume the principal’s debt.

difference from “subsidiary responsible” with the “solidarity responsible”

When talking about subsidiary responsibility for contractors and subcontractors, we must know the difference with the solidarity obligation:

  • The subsidiary obligation means that the subsidiary responsible responds by breach in the payment of a debt by the main debtor. That is, when it is impossible to raise this debt to the holder, the obligation will fall on the contrasts or subcontractors. The clearest example of this type of subsidiary obligation is that of a guarantee . In these cases, a guarantee assumes the debt provided that the main debtor cannot deal with it.
  • On the other hand, the solidarity obligation is a joint obligation on the same debt. It assumes that both the main debtor and the solidarity responsible must respond equally. Therefore, debt can be demanded from any of the subjects.

Specific certificate that detail that is up to date in his tax obligations in the twelve months prior to the payment of each invoice of said contract.

duration of the contractor and subcontractor certificate

The certificate must be requested by the contracting person or entity. Subsequently, you must deliver it to the payer once you receive it from the Tax Agency. In Verum we help you process the certificates with those contractors and subcontractors with whom you carry out commercial transactions. Contact us without obligation in

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