Receiving a notification of derivation of tax liability from the Tax Authority often causes fear and uncertainty: the Tax Office is demanding payment of a debt that, at first, was not yours. The most important thing to know from the outset is this: receiving the notification does not mean you must simply pay. You still have time to defend yourself, but you must act quickly and wisely.
This guide explains clearly and practically what a derivation of tax liability means, why it happens, and which steps you should take from day one to protect your assets. qué significa una derivación de responsabilidad tributaria, por qué ocurre y qué pasos debes dar desde el primer día para proteger tu patrimonio.
What is a derivation of tax liability?
A derivation of tax liability is a procedure through which the Spanish Tax Agency demands payment of a tax debt from someone other than the main debtor. es un procedimiento mediante el cual la Agencia Tributaria exige el pago de una deuda fiscal a una persona distinta del deudor principal.
It usually affects:
- Company directors
- Self-employed workers
- Partners or shareholders
- Legal representatives
- Heirs or successors
The Tax Administration considers that there is a sufficient connection with the debt to transfer the obligation of payment. This does not automatically mean you have acted wrongly or that the derivation is legitimate.
Types of tax liability derivation
Understanding the type of liability is crucial in preparing your defence.
Joint liability
The Tax Authority may claim the debt directly from you, without first attempting to collect it from the principal debtor. This usually applies when there is evidence of:
- Collaboration in tax fraud
- Concealment or disposal of assets
- Active participation in non-compliance with tax obligations
It is the most serious form of liability and requires a very specific justification from the Administration.
Secondary liability
This is the most common type, particularly in the case of company directors.
It can only be applied when:
- The principal debtor has been declared insolvent
- There is evidence of serious negligence or breach of legal duties
Being a director does not automatically entail tax liability. The Tax Authority must prove specific conduct.
What to do immediately after receiving the notification
1. Do not ignore the notification (even if it causes anxiety)
Ignoring it is the worst mistake. If you fail to act, the procedure may become final and lead to:
- Freezing of bank accounts
- Wage garnishment
- Withholding of tax refunds
- Surcharges and interest
Check the date and keep every document.
2. Read the contents carefully
Even if the language is technical, identify the key elements:
- Type of liability (joint or secondary)
- Exact amount claimed
- Tax periods concerned
- Deadline for submitting arguments
You do not need to understand every term, but you must know what is being claimed and by when you can respond.
3. Check whether the legal requirements are fulfilled
The derivation is not automatic. The Tax Authority must show evidence of:
- The real existence of the debt
- A legal link with you
- The conduct that justifies the derivation
- Proper procedural handling
If there is a lack of reasoning, evidence, or deadlines have been breached, the derivation may be challenged. la derivación puede impugnarse.
4. Submit your written arguments within the deadline
Usually, you have 10 or 15 working days. In this stage you can:
- Deny liability
- Provide supporting documents
- Argue absence of fault or negligence
- Point out procedural breaches
- Request annulment of the decision
Many derivations succeed simply because nobody responded in time.
What to do if the Tax Authority continues the procedure
If the Administration rejects your arguments and issues a derivation resolution, there are still options.
Possible appeals:
- Administrative appeal for reconsideration (before the Tax Authority itself)
- Economic-administrative claim before the relevant tribunal
- Judicial review (contentious-administrative appeal) as a last resort
In many cases, these appeals suspend payment while the case is being resolved.
Can asset seizure be avoided?
Yes. You may request:
- Suspension with guarantees (such as a bank guarantee or surety bond)
- Suspension without guarantees in specific cases
Filing the request for suspension in time is essential to protect your assets.
Common mistakes that make things worse
- Missing deadlines
- Accepting the debt without checking its legality
- Signing acceptance without legal advice
- Thinking “nothing can be done now”
In practice, many derivations are annulled—wholly or partly—for lack of justification or evidence.
Having specialised legal support makes the difference
In such sensitive proceedings as the derivation of tax liability, not all firms have the same level of experience. Correct interpretation of the General Tax Law, applicable case law, and any procedural flaws are key to an effective defence.
Martínez Sanz Abogados has a proven track record in tax law and defence before the Tax Authority, particularly in cases involving:
- Derivations of liability for directors and shareholders
- Enforcement and seizure proceedings
- Economic-administrative appeals
- Debt suspension strategies and asset protection
Their approach combines rigorous technical analysis with a results-oriented practical defence — essential when timeframes are tight and personal assets are at risk.
Relying on a firm with specific experience in these procedures not only improves the chances of success but also brings peace of mind and clarity at a stressful time.
Speed and sound legal strategy can change the outcome
A derivation of tax liability is not an automatic conviction, but it is a serious matter that requires an immediate response. The sooner you review the notification, submit your arguments, and seek proper advice, the greater your chances of:
- Having the derivation annulled
- Preventing asset seizures
- Reducing the financial impact
- Defending your rights before the Tax Authority
