The Tax Law can declare responsible for a tax debt, along with the taxpayers who are the main debtors, other people or entities to whom the law extends the responsibility for paying the tax, in certain circumstances.

The extension of tax liability to people who have not carried out the taxable event is a measure that aims to facilitate and ensure tax collection, by ensuring their collection and also as a mechanism to avoid evasive or fraudulent behavior.[1]​.

Spain

In Spain, the General Tax Law "General Tax Law (Spain)") declares in article 41 that the tax law may establish other persons or entities as jointly or subsidiary liable for the tax debt, along with the main debtors. For these purposes, the taxpayers under section 2 of article 35 of the LGT will be considered main debtors.

From the law it is clear that for the existence of a derivation of responsibility, it is required that a legal norm with the rank of law be the one that configures the assumptions of tax liability. The Tax Administration, therefore, cannot derive responsibility if it is not in one of the cases provided for in the Law.

The General Tax Law establishes a distinction between jointly and severally responsible and subsidiary. In the case of subsidiary liable parties, the prior declaration of bankruptcy of the main debtor and the jointly liable parties will be necessary. Unless expressly provided by law to the contrary, liability will always be subsidiary.

The liability will cover, in principle, the entire tax debt demanded in the voluntary period.

Art. 42.1.c) of the General Tax Law that «They will be considered jointly responsible.

The following persons or entities will also be jointly and severally liable for the payment of the outstanding tax debt and, where applicable, for the tax penalties, up to the amount of the value of the assets or rights that could have been seized or sold by the Tax Administration:

Subsidiary liability previously requires the insolvency of the main debtor and the possible jointly liable parties. Only once this insolvency has occurred can liability be transferred to the subsidiaries.