Ley General Tributaria - Responsabilidad Tributaria - Contratación y Subcontratación

Alfonso Sanz Clavijo


In Spain, real state and building construction are considered by Government Administration as a tax risk area of a major concern for the Department of Treasury. Therefore, following the approval of the General Tax Law (LGT) 58/2003 on December 17th, and in order to fight tax evasion in this sector, liabilities regulated in Article 42 of the Royal Act (Real Decreto Legislativo) 1/1995 from March 24th, wherein the Text Revised of the Workers’ Statute (ET) was approved, will be handled to the Department of Treasury. Whereby, tax liabilities in contracting and subcontracting established on the article 43. 1 f) LGT results in one of the newest features introduced by this General Tax Law.


General Tax Law, Tax Liability, Contracting and Subcontracting

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