Deprecated: WPML_Translations::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translations.php on line 26

Deprecated: WPML_Translation_Element::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translation-element.php on line 27
La responsabilidad tributaria solidaria por ocultación: los representantes de los menores de edad - Despacho de abogados Gómez-Acebo & Pombo
icon
icon
icon

Deprecated: WPML\Core\Twig\Environment::__construct(): Implicitly marking parameter $loader as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Environment.php on line 117

Deprecated: WPML\Core\Twig\Parser::addImportedSymbol(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Parser.php on line 270

Deprecated: WPML\Core\Twig\NodeVisitor\SafeAnalysisNodeVisitor::intersectSafe(): Implicitly marking parameter $a as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeVisitor/SafeAnalysisNodeVisitor.php on line 125

Deprecated: WPML\Core\Twig\NodeVisitor\SafeAnalysisNodeVisitor::intersectSafe(): Implicitly marking parameter $b as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeVisitor/SafeAnalysisNodeVisitor.php on line 125

Deprecated: WPML\Core\Twig\Node\Expression\ArrayExpression::addElement(): Implicitly marking parameter $key as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/ArrayExpression.php on line 46

Deprecated: WPML\Core\Twig\Template::hasBlock(): Implicitly marking parameter $context as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Template.php on line 272

Deprecated: WPML\Core\Twig\Template::getBlockNames(): Implicitly marking parameter $context as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Template.php on line 300

Deprecated: WPML\Core\Twig\Node\Expression\GetAttrExpression::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/GetAttrExpression.php on line 18

Deprecated: WPML\Core\Twig\Node\IfNode::__construct(): Implicitly marking parameter $else as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/IfNode.php on line 22

Deprecated: WPML\Core\Twig\Node\Expression\Test\DefinedTest::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/Test/DefinedTest.php on line 34

Deprecated: WPML\Core\Twig\Node\Expression\TestExpression::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/TestExpression.php on line 17

Deprecated: WPML\Core\Twig\Node\ForNode::__construct(): Implicitly marking parameter $ifexpr as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ForNode.php on line 25

Deprecated: WPML\Core\Twig\Node\ForNode::__construct(): Implicitly marking parameter $else as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ForNode.php on line 25

Deprecated: WPML\Core\Twig\Node\ModuleNode::__construct(): Implicitly marking parameter $parent as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ModuleNode.php on line 29

Deprecated: WPML\Core\Twig\NodeTraverser::traverseForVisitor(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeTraverser.php on line 56
icon
icon
icon
icon
icon
Cerrar buscador
icon
Volver a Publicaciones
PUBLICACIÓN

La responsabilidad tributaria solidaria por ocultación: los representantes de los menores de edad

icon 27 de julio, 2023
El TEAC declara responsable solidaria de las deudas de su cónyuge, en virtud del artículo 42.2a de la Ley General Tributaria, a la madre de un hijo menor que actuó como su representante en la donación por la que se lleva a cabo el vaciamiento patrimonial del deudor principal.

icon

Descargar documento

Ver documento icon
Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal