La interrupción del plazo de prescripción de los responsables por declaración de concursoUn análisis de los fundamentos conceptuales de la resolución del Tribunal Económico-Administrativo Central de 13 de diciembre de 2022

Resumo

In the decision of 13 December 2022 (JT 2022, 3257), the Central Economic Administrative Court established a new criterion which, as stated textually in the resolution, is based on the doctrine established by the Supreme Court in its decision of 14 October 2022 (RJ 2022, 3819) in which the High Court confirmed the existence of an autonomous statute of limitations for declaring the tax responsibility and defined the concept of the declaration of the tax responsibility. The new criterion adopted by the Central Economic Administrative Court, in accordance with the new doctrine of the Supreme Court, interprets the application of the rule of the Spanish General Taxation Law, relating to the possibility of interruption and suspension of the statute of limitations for declaring the tax responsibility due, respectively, to acts of collection carried out against the main debtor or other obligors already declared and due to the declaration of insolvency of the main debtor. In our analysis, we will take the decision of the Central Economic Administrative Court as an example of the application of the conceptual elements of the doctrine established by the Supreme Court decision of 14 October 2022. We will therefore focus on the consequences of the theoretical aspects of the underlying ruling, especially about the determination of the moment at which the tax responsible becomes a tax obligor.