Confianz

Etiqueta: Agencia Tributaria

  • Transfer of tax liability to directors following rulings in 2025

    The transfer of tax liability to directors underwent a radical change in 2025. The Supreme Court handed down two rulings requiring the tax authorities to prove the specific fault of the director. It is no longer sufficient to have formally held the position.

    For years, the Tax Agency almost automatically transferred debts from insolvent companies to their directors. The procedure was simple: prove that someone was a director and that the company committed tax offences. From there, it was up to the director to prove their innocence. A virtually impossible task.

    The transfer of liability now requires actual proof of negligence

    On 20 May 2025, the Supreme Court handed down judgment 594/2025. The case involved a director from whom the tax authorities claimed more than €355,000 in VAT debts. However, when the tax inspection took place, this person no longer even held the position.

    The National Court initially supported the tax authorities. Its argument was that once the status of administrator and the company’s infringements had been proven, it was up to the person concerned to prove that they had acted diligently. The Supreme Court overturned this decision completely.

    The ruling establishes that the derivation of tax liability is punitive in nature. Therefore, it must respect the constitutional guarantees of Article 24 of the Constitution. Especially the presumption of innocence. This radically changes the rules of the game.

    Now it is up to the Administration to prove the director’s guilt. Generic phrases such as «did not supervise adequately» or «allowed the breach through his passivity» are not enough. The Treasury must specify which obligations the company breached, how the director should have intervened and how his conduct facilitated the infringement.

    The causal link must be clear and proven. If there is no connection between the director’s actions and the infringement, liability cannot be attributed. Furthermore, any reasonable doubt must be resolved in favour of the director under the principle of «in dubio pro reo».

    Supreme Court rulings protect against automatic derivations

    On 17 July 2025, a second ruling (3465/2025) was handed down. This time, the case concerned both section a) and b) of Article 43.1 of the General Tax Law. In other words, tax infringements and cessation of activity without dissolution.

    The Supreme Court reinforced its previous doctrine. Even in the event of cessation of activity, strict liability is prohibited. The Administration must prove that the administrator failed to perform their duties. It must prove that they omitted specific procedures within their power and that this omission caused the non-payment.

    A key point: the obligation to provide reasons lies entirely with the Administration. The courts cannot subsequently make up for what the Treasury failed to justify from the outset. If the referral agreement lacks sufficient grounds, it must be annulled.

    According to data from the Tax Agency, in 2022 there were 31,313 referrals of liability. This represents an increase of 7.7% compared to 2021. When compared to 2018, when there were 16,714 referrals, the increase is even more significant. These figures show that the Treasury is increasingly using this collection tool.

    The new rulings oblige the Administration to work harder and provide better grounds. The days of autopilot in tax liability referrals are over.

    How to protect yourself against liability referral proceedings

    For administrators, these rulings open up new possibilities for defence. Many referrals that are pending or have already been resolved could be appealed. This is especially true for those based on generic statements without concrete evidence.

    Prevention remains essential. If you are the administrator of a company in difficulty, document all your decisions. Take minutes of the administrative bodies’ meetings, recording the financial problems and the measures taken. This documentation may prove decisive.

    If the company is in the process of being dissolved, take action. Call a meeting to agree on the dissolution or file for voluntary bankruptcy if appropriate. Ceasing activity without taking any action is the most direct route to liability.

    If you decide to resign as director, document your reasons and notify the Companies Registry immediately. Your resignation must be registered in order to be effective vis-à-vis third parties such as the tax authorities.

    When you receive a liability referral request, analyse it carefully. Read what specific conduct you are accused of. If the agreement uses vague language without specifying what measures you should have taken, you have solid grounds for appeal.

    The liability transfer procedure lasts a maximum of six months. It begins with an initial agreement notifying the facts and scope. This is followed by a 15-day period for submitting arguments. Finally, the Administration issues a ruling.

    During this process, you can submit arguments and evidence. Do not waste this time. This is your chance to prove that you acted diligently or that you were not responsible for the breaches.

    At Confianz, we have been advising family businesses and SMEs in complex situations for over 30 years. We have in-depth knowledge of these procedures and know how to defend you. Our specialised team analyses each case individually. We do not apply generic formulas.

    We assess whether the referral agreement complies with the new Supreme Court standards. We identify formal defects, limitations or lack of motivation. And we design a personalised defence strategy to protect your assets.

    The 2025 rulings have changed the landscape. Administrators now have better tools to defend themselves against the tax authorities. But you have to know how to use them correctly and at the right time.

    You can see more on our YouTube channel.

  • What is a large company for tax purposes in 2025

    The Tax Agency has drawn a clear line: any company with an annual turnover exceeding €6,010,121.04 is considered a large company. This figure is not calculated on the basis of profits or net income, but on total turnover. And the change in status is immediate: if you exceed this threshold this year, you will be a large company next year.

    This volume is calculated by adding up all deliveries of goods and services provided, including those exempt from VAT. Tax payments and occasional transactions such as the sale of real estate or assets are not included. Financial transactions and certain agricultural or livestock activities that are taxed under special regimes are also not counted.

    Crossing this threshold changes a lot. It is not just a matter of invoicing more. From then on, the tax authorities expect a different way of operating. Failure to adapt can lead to penalties, management errors or even liquidity problems.

    What it means to be a large company in tax terms

    Once your company is considered a large company for tax purposes, everything changes: deadlines, how to file returns, your relationship with the administration… It’s a leap in level. These are the main consequences:

    • Monthly returns. It is no longer enough to file them quarterly. VAT (form 303) and withholdings (forms 111 and 115) must be submitted every month.
    • Mandatory SII. Immediate information provision requires keeping VAT records electronically, sending invoice data to the tax authorities almost in real time.
    • Electronic notifications. All official communications are made electronically. The company must have a digital certificate and pay attention to notifications.
    • Installment payments other than corporation tax. The system provided for in Article 40.3 of the Corporation Tax Act applies, which requires payments to be calculated on the basis of actual results for the financial year.

    In addition, many self-assessments must be submitted exclusively electronically, including forms as diverse as 200, 232, 349 and 720, among others. The list is long and leaves no room for error.

    Managing all this requires more than just technical resources. It requires solid tax organisation, cash flow forecasting and experienced teams. It is not uncommon for growing companies to find themselves overwhelmed after changing status.

    How to prepare to become a large company

    The best way to deal with the status of Large Enterprise for tax purposes is to anticipate it. If your company is approaching the threshold, it is advisable to carry out an internal tax review. What systems do you have in place to control invoicing? How is the accounting done? Are you prepared to file monthly returns without errors?

    An essential step is to digitise your processes. The use of accounting software adapted to the SII is no longer optional. You must also ensure that you have a valid electronic certificate and that your finance team is aware of the new deadlines.

    Another key point is cash flow. Filing and paying monthly can affect liquidity. Adjusting collection and payment schedules or planning corporate tax instalments well is vital to avoid financial stress.

    At Confianz, we help many companies that have taken this leap. We know that the problem is not only technical: it is organisational and strategic. That is why we not only comply, but also help you gain efficiency, avoid penalties and maintain control even when the tax pressure intensifies.

    Becoming a large company for tax purposes is much more than a change of category. It is a complete transformation in the way you interact with the tax authorities. Knowing what this entails, anticipating it and having a good tax strategy is what makes the difference between a company that adapts and one that struggles.

    At Confianz, we not only know the regulations, we also understand the reality of growing businesses. If you are close to the large company threshold, we can help you make the leap with confidence. Let’s talk.

  • Tax inspections of companies in 2025: what you need to know

    Tax inspections of companies have evolved significantly in recent years. In 2024, the Tax Agency carried out more than 1.8 million control actions, achieving an additional collection of 16.708 billion euros. However, by 2025, the outlook shows an even greater tightening of tax control.

    Advanced data cross-checking technology now makes it possible to detect inconsistencies between accounting records and tax returns with greater accuracy. Therefore, companies need to be prepared for this increasingly demanding scenario. The sectors most at risk include e-commerce, professional services and activities with high cash turnover.

    Main types of tax inspections faced by companies

    In 2024, more than 2,300 inspections were carried out, uncovering hidden sales and resulting in fines totalling 466 million euros. This data reflects the intensification of control over the underground economy.

    Current tax inspections are classified into eight main categories. First, regulatory enforcement covers checks on personal income tax, withholdings and other taxes declared after the deadline. Second, the control of economic activities focuses on detecting undeclared income and improper VAT deductions.

    In addition, formal checks review defects in invoices and accounting books. Asset analysis investigates irregular links between personal and corporate assets. The concealment of activity through the abuse of corporate forms is also pursued.

    On the other hand, actions based on computer analysis use massive data cross-referencing. Tax inspections of companies in 2025 will focus on pursuing the underground economy and abuses in VAT and corporation tax. Finally, there is specific control for large companies, autonomous regions and multinationals.

    New priorities in tax inspections for companies

    Inspectors will prioritise five critical areas. First, the correct application of tax deductions approved for specific activities. Second, the offsetting of negative tax bases accumulated in previous years. Third, the proper use of tax benefits intended to promote certain economic activities.

    Fourth, the verification of related-party transactions between companies in the same group. Fifth, exhaustive VAT control in cross-border transactions. These inspections use predictive algorithms that identify suspicious patterns using artificial intelligence.

    Surveillance is also intensified on companies that report systematic losses but maintain intense commercial activity. Automated systems detect discrepancies between apparent turnover and reported results.

    How to prepare for corporate tax inspections

    Companies must adopt a proactive strategy in response to increased tax inspections. Organised documentation is the first line of defence. Each transaction must be fully and up-to-date documented.

    Regular reconciliation between accounting records and tax returns prevents unpleasant surprises. It is essential to check quarterly that the accounting data matches the VAT and corporation tax returns. Errors detected early can be corrected by filing supplementary returns.

    Specialised tax advice is essential in this context. At Confianz, we develop specific protocols for each type of inspection. Our preventive approach identifies risks before they materialise into official requirements.

    In addition, we recommend implementing internal controls. Internal review procedures should include invoice verification, deduction validation, and related-party transaction monitoring. Training staff in basic tax issues also reduces unintentional errors.

    Finally, maintaining fluid communication with the Tax Agency facilitates the resolution of incidents. Transparency and collaboration during the inspection process often result in lower penalties or even their total elimination.

    Tax inspections will continue to intensify in 2025. However, well-prepared and properly advised companies can face these controls with confidence. The key lies in prevention, adequate documentation, and specialised professional advice.