La declaración de responsabilidad del artículo 42.2.a) de la LGT y la prescripción: una interpretación integradora de la LGT

Abstract

In the last years, the Tax Administration has proceeded to declare the solidary liability by the article 42.2.a) of the LGT, in the cases of concealment or transmission of goods and rights, with the purpose of preventing the administrative action. Nevertheless, several questions arise in the application of this rule that they aren’t resolved. Not only in relation with the elements are made up of the rule, but with the situation when the tax payer use companies for his purpose. In this case, the article 42.2.a) is confused with the article 43.1.h) of the LGT, where it is regulated a supposition of
subsidiary liability. In addition, in case of the article 42.2.a.), as any case of liability, the dies a quo for calculate the term of the prescription turns out to be essential, since, this supposition of liability can be fitted in the procedure of inspection, since in that of collection.