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La responsabilidad tributaria por sucesión de empresa en contratos de franquicia - Despacho de abogados Gómez-Acebo & Pombo
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La responsabilidad tributaria por sucesión de empresa en contratos de franquicia

icon 26 de febrero, 2026

La declaración de responsabilidad solidaria del artículo 42.1c de la Ley General Tributaria por deudas de un franquiciado puede declararse respecto de un franquiciado posterior sin necesidad de derivación previa al franquiciador, sin que exista una regla automática que sitúe al franquiciador como primer sucesor.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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Tipología

Litigación Tributaria

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Fiscal