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El Tribunal Supremo vuelve a pronunciarse sobre la exigencia del recargo de apremio ordinario en caso de pluralidad de responsables tributarios - Despacho de abogados Gómez-Acebo & Pombo
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El Tribunal Supremo vuelve a pronunciarse sobre la exigencia del recargo de apremio ordinario en caso de pluralidad de responsables tributarios

icon 26 de noviembre, 2025

El Tribunal Supremo reitera que la deuda tributaria es única, sin que sea procedente su multiplicación, de modo que en el momento en que cualquiera de esos responsables satisface la deuda y el recargo del periodo ejecutivo, dicho pago libera y aprovecha al resto de los obligados, quienes, en caso de haber pagado indebidamente el recargo, podrán solicitar la devolución de los ingresos indebidos.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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Litigación Tributaria

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