Javier Vinuesa points out that tax liability derivations continue to rise | El Confidencial

The Tax Authority has stepped up the use of liability derivations despite recent setbacks from the Supreme Court. In 2024, a record high of 40,580 cases was reached—a growth that, according to tax lawyers, will continue to be reflected in the 2025 figures.

The Tax Agency has been forced to adapt its procedures following Supreme Court rulings, which require a more specific rationale and detailed evidence of the actions of company directors. Experts note that this has resulted in more thorough case files and an increase in litigation.

In this context, Javier Vinuesa, partner at Gómez-Acebo & Pombo, emphasises that the trend shows no sign of slowing: “The rise in the number of liability derivations stems from previous years, and the trend continued in 2025. We continue to advise on both joint and subsidiary liability derivations, although there are judicial decisions that have defined and clarified the scope these procedures should have.”

Regarding the defence options available to affected directors, Vinuesa highlights that the key lies in demanding rigorous proof from the authorities: “Demonstrating the absence of a connection or culpability, or requesting the annulment of the procedure due to formal defects, such as lack of reasoning or incorrect notification. For liability to be derived, the Tax Authority must necessarily prove the causal link between the director’s act or omission and the non-payment of the tax debt.”

Despite the new judicial limits, tax lawyers expect that the figure will remain central to the Tax Authority’s collection strategy in 2026.

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