EL RESPONSABLE TRIBUTARIO

Abstract

[ES] La figura de la responsabilidad tributaria, surge en este sector del ordenamiento jurídico, como una más de las garantías del pago de la deuda tributaria. No es una institución originaria del derecho fiscal, su origen lo encontramos en el derecho privado, del que inicialmente tomará su tipología y alcance. No obstante, como suele ocurrir, el Derecho Tributario redimensiona la institución hasta hacerla propia, dotándola de su propio régimen jurídico y de un protagonismo insospechado en el derecho privado. Estudiaremos, a través de la normativa general, la tipología de las posiciones subjetivas que se encuadran en esta referencia genérica (Responsables Solidarios y Subsidiarios), las causas de la derivación de responsabilidad, los procedimientos que, en su caso, conducen a su declaración o la atribución instantánea de esa condición. Finalmente, las consecuencias y alcance de ostentar esta posición subjetiva. Son los obligados tributarios menos conocidos, nunca exentos de controversia doctrinal.

[EN] The figure of tax liability, arises in this sector of the legal system, as one more of the guarantees of the payment of the tax debt. It is not an originating institution of fiscal law, its origin is found in private law, from which it will initially take its typology and scope. However, as is often the case, Tax Law resizes the institution until it becomes its own, providing it with its own legal regime and an unsuspected role in private law. We going to study, through the general regulations, the typology of the subjective positions that are framed in this generic reference (Solidarity and Subsidiary Responsibles), the causes of the derivation of responsibility, the procedures that, in their case, lead to their declaration or the instantaneous attribution of that condition. Finally, the consequences and scope of showing this subjective position. They are the least known taxpayers, never exempt from doctrinal controversy.