La derivación de responsabilidad a la administración concursal

Abstract

In this work, the authors address the legal regime of liability transfer to the insolvency administration. The transfer of subsidiary liability (for insolvency proceeding credits, for claims against the estate of the bankrupt of a tax nature, such as the transfer of subsidiary liability of sections a) and b) of article 43.1 of the General Tax Law) and the transfer of joint liability are analyzed. Likewise, the position of the Spanish Jurisdictional Conflict Court and the relationship of the transfer of liability with professional civil liability insurance are studied. Finally, the suspension of the administrative act of transfer, the prescription of the transfer of liability, with commentary on the STS (Contentious-Administrative Chamber, Section 1st) no. 1300/2022, of October 13, are addressed.