When Hacienda comes for the director: how a company's tax debts reach your own assets, the derivation procedure and what the Supreme Court now demands of the agency

A small company in Caleta de Fuste stopped trading in 2023 with two VAT returns filed and never paid, a corporate-tax assessment it could not meet and a penalty attached to it. Its sole director let the company go quiet, cancelled the premises and found a job. In October 2026 a letter from the tax agency's collection office reaches her home: an acuerdo de inicio del procedimiento de declaración de responsabilidad, the opening of a procedure to declare her personally liable for what the company owes, with fifteen days to answer. The company was limited; her liability, she thought, was limited with it. This article explains how the General Tax Act lets the agency reach a director's own assets, which grounds it uses and what each one covers, what the Supreme Court has demanded of the agency since 2023 before a derivation can stand, how the procedure runs step by step and what the bill includes, how a director defends herself and how long the agency has, how the Social Security treasury does the same thing with its own rules, and what a closing done in order changes.

Two doors into a director's pocket

Spanish law gives a creditor two ways to a director's personal assets, and they are not the same. The first belongs to every creditor and runs through the Companies Act: a director who sees the company's equity fall below half its capital and does not call the meeting within two months answers jointly for the debts born after that moment, a rule the firm's sister practice explains in its article on a director paying the company's debts out of their own pocket. The second belongs to the tax administration alone and runs through the General Tax Act, Ley 58/2003: the agency does not sue, it declares. Article 41 sets the frame: La ley podrá configurar como responsables solidarios o subsidiarios de la deuda tributaria, junto a los deudores principales, a otras personas o entidades, the law may configure other persons as jointly or subsidiarily liable for the tax debt alongside the principal debtors, and Salvo precepto legal expreso en contrario, la responsabilidad será siempre subsidiaria, unless a law says otherwise the liability is always subsidiary.

Subsidiary is the word that matters to a director. It means the agency must first exhaust the company: La derivación de la acción administrativa a los responsables subsidiarios requerirá la previa declaración de fallido del deudor principal y de los responsables solidarios, derivation to the subsidiary liable persons requires the prior declaration of the principal debtor and of the joint liable persons as fallidos, insolvent (article 41). The collection regulation, Real Decreto 939/2005, defines the word: Se considerarán fallidos aquellos obligados al pago respecto de los cuales se ignore la existencia de bienes o derechos embargables o realizables para el cobro del débito, debtors are fallidos when no seizable or realisable assets are known for the collection of the debt, and the declaration may be total or partial (article 61). Only then, Una vez declarados fallidos los deudores principales y los responsables solidarios, la acción de cobro se dirigirá frente al responsable subsidiario, does the collection action turn to the subsidiary liable person. What the director then owes is, in principle, la totalidad de la deuda tributaria exigida en período voluntario, the whole tax debt demanded in the voluntary period (article 41), with a separate rule for penalties that this article comes to below.

The grounds that name directors, and what each one reaches

The Act lists the grounds in articles 42 and 43, and four of them are written for the people who run a company. The first is joint, not subsidiary, and it is the harshest: article 42 makes jointly liable Las que sean causantes o colaboren activamente en la realización de una infracción tributaria, those who cause or actively collaborate in the commission of a tax infringement, and adds that Su responsabilidad también se extenderá a la sanción, their liability extends to the penalty too. A director who signs a return she knows to be false is in this ground, and the agency need not wait for the company to be declared insolvent. The second is the ground of article 42.2, for anyone, director or not, who helps the assets disappear: Las que sean causantes o colaboren en la ocultación o transmisión de bienes o derechos del obligado al pago con la finalidad de impedir la actuación de la Administración tributaria, those who cause or collaborate in hiding or transferring the debtor's assets with the purpose of preventing the administration from acting. Its reach is capped, hasta el importe del valor de los bienes o derechos que se hubieran podido embargar o enajenar por la Administración tributaria, at the value of the assets the agency could have seized or sold, but it covers penalties, surcharges and interest, it carries no reduction, and it allows the liable person to dispute only the global scope of the liability, not the underlying assessments.

The two subsidiary grounds are the ones most directors meet. Article 43.1.a reaches los administradores de hecho o de derecho de las personas jurídicas que, habiendo éstas cometido infracciones tributarias, no hubiesen realizado los actos necesarios que sean de su incumbencia para el cumplimiento de las obligaciones y deberes tributarios, hubiesen consentido el incumplimiento por quienes de ellos dependan o hubiesen adoptado acuerdos que posibilitasen las infracciones, de facto or de jure directors of legal persons that committed tax infringements and who did not do the acts within their remit to comply, consented to non-compliance by those under them or adopted resolutions that made the infringements possible; here too Su responsabilidad también se extenderá a las sanciones, the liability extends to the penalties. Article 43.1.b reaches Los administradores de hecho o de derecho de aquellas personas jurídicas que hayan cesado en sus actividades, por las obligaciones tributarias devengadas de éstas que se encuentren pendientes en el momento del cese, siempre que no hubieran hecho lo necesario para su pago o hubieren adoptado acuerdos o tomado medidas causantes del impago, the directors of legal persons that ceased their activities, for the tax obligations accrued and pending at the cessation, provided they did not do what was necessary for payment or took decisions that caused the non-payment. No infringement is needed under this letter, and no penalty travels with it: it is the ground for the company that simply stopped, which is the Caleta de Fuste case. A third subsidiary ground, article 43.2, was written for the company that keeps filing VAT or withholding returns without paying them, cuando, existiendo continuidad en el ejercicio de la actividad, la presentación de autoliquidaciones sin ingreso por tales conceptos tributarios sea reiterativa y pueda acreditarse que dicha presentación no obedece a una intención real de cumplir la obligación tributaria objeto de autoliquidación, when the activity continues, the filing without payment is repeated and it can be shown that the filing does not answer to a real intention to pay; repetition means half or more of the returns of a calendar year, and a return covered by a deferral the agency granted does not count.

What the Supreme Court has required since 2023: a conduct, not a title

For years the derivation to a director under article 43.1.a was close to automatic: the company had been fined, the company was insolvent, the director was in the Companies Register, the agreement followed. The Supreme Court's administrative chamber has dismantled that automatism in a line of rulings that every derivation agreement in 2026 must now answer to. On 2 October 2023, in judgment 1217/2023, it declared that La responsabilidad tributaria subsidiaria del artículo 43.1.a) de la LGT posee naturaleza sancionadora, the subsidiary liability of article 43.1.a is of a sanctioning nature, with the consequences that follow for the person's rights. On 20 May 2025, in judgment 594/2025, it drew those consequences out. The first is the end of objective liability: Entre las garantías que amparan al responsable tributario subsidiario, como consecuencia de la naturaleza sancionadora de esta categoría de responsabilidad, está la interdicción de una responsabilidad objetiva del administrador, que resultaría en caso de que la responsabilidad subsidiaria atendiera en exclusiva a la condición de administrador de la persona jurídica, pues se vulneraría el principio de presunción de inocencia, among the guarantees that protect the subsidiary liable person is the prohibition of an objective liability of the director, which would arise if the liability rested on the mere condition of director, because that would breach the presumption of innocence. The second is the burden of proof: Ello comporta que le corresponderá a la Administración la carga de acreditar la existencia de una acción u omisión imputable y culpable por parte del responsable subsidiario, it falls on the administration to prove an imputable and culpable act or omission by the subsidiary liable person, and the doubts, the Court added, are resolved in the director's favour.

On 1 July 2025, in judgment 901/2025, the Court said what that means for the paper itself: Es cierto que la de administrador de la sociedad es condición necesaria para que proceda la derivación de la responsabilidad subsidiaria del artículo 43.1, pero no es suficiente, being the company's director is a necessary condition for the derivation but not a sufficient one, and Debe la Administración tributaria explicitar y concretar, cada vez que derive la responsabilidad, la conducta del administrador que llevó a materializar los incumplimientos antijurídicos desencadenantes de las sanciones impuestas a la sociedad, the administration must spell out and specify, every time it derives liability, the director's conduct that led to the breaches behind the penalties imposed on the company; La mera referencia genérica a las obligaciones del cargo previstas en la legislación mercantil, no basta para anudar la responsabilidad de quien fue administrador, a generic reference to the duties of the office under company law is not enough, and neither is the entry in the Companies Register. The line held in 2026. On 18 June 2026, in judgment 766/2026, a Madrid court had told a sole director that no basta al demandante alegar falta de prueba, sino que es él quien debe demostrar, qué actividad había desplegado para presentar autoliquidaciones correctas, it was not enough for him to plead lack of proof, he had to show what he had done to file correct returns; the State's counsel, faced with the 2025 doctrine, abandoned the defence, and the Supreme Court annulled the judgment and the derivation with it.

Two more rulings fix the order in which the agency must proceed. On 5 November 2025, in judgment 1416/2025, the Court held that when the director named in a derivation file points to another person as a possible joint liable party, with facts that make the indication reasonable, la Administración tributaria está obligada a indagar y comprobar la realidad de tales indicios de forma previa a la declaración de responsabilidad subsidiaria; y cuando considere que no concurren, debe exteriorizar el fundamento de su decisión, the administration must investigate those indications before declaring the subsidiary liability and, if it finds them unfounded, say why. And on 18 June 2026, in judgment 764/2026, it drew the line for the company that was dissolved and liquidated: its obligations pass by law to the shareholders, up to what each received in the liquidation, so No cabe derivar, por vía de responsabilidad tributaria del artículo 43 LGT, las deudas de una sociedad liquidada y disuelta, the debts of a liquidated and dissolved company cannot be derived through article 43, and the agency must declare the shareholders insolvent before it turns to a director at all.

The procedure, step by step, and what the bill includes

The derivation is an administrative act with a procedure of its own, and the dates in it are short. The collection office opens it: El procedimiento de declaración de responsabilidad se iniciará mediante acuerdo dictado por el órgano de recaudación competente que deberá ser notificado al interesado, the procedure begins with an agreement issued by the competent collection body and notified to the interested person, and El trámite de audiencia será de 15 días contados a partir del día siguiente al de la notificación de la apertura de dicho plazo, the hearing period is fifteen days from the day after that notification (Real Decreto 939/2005, article 124). The Act adds that the hearing does not exhaust the director's voice: El trámite de audiencia previo a los responsables no excluirá el derecho que también les asiste a formular con anterioridad a dicho trámite las alegaciones que estimen pertinentes y a aportar la documentación que consideren necesaria, the prior hearing does not exclude the right to make allegations and file documents before it (article 174). The office has a clock too: El plazo máximo para la notificación de la resolución del procedimiento será de seis meses, the resolution must be notified within six months of the opening (article 124), and the responsibility may be declared en cualquier momento posterior a la práctica de la liquidación o a la presentación de la autoliquidación, at any time after the assessment or the self-assessment, which for a subsidiary liable person means after the fallido declaration of the company and, in a liquidated company, of its shareholders (articles 174 and 176). Before any of it, the agency may freeze: article 41 allows it to adopt the precautionary measures of article 81 and to investigate the director's assets with its inspection powers before the declaration is made.

The agreement that ends the procedure must carry three things, and each is a handle for the defence: Texto íntegro del acuerdo de declaración de responsabilidad, con indicación del presupuesto de hecho habilitante y las liquidaciones a las que alcanza dicho presupuesto, the full text with the enabling facts and the assessments it covers, the means of challenge with the body and the deadline, and Lugar, plazo y forma en que deba ser satisfecho el importe exigido al responsable, where, when and how the amount is to be paid (article 174). The payment period is the ordinary one for assessed debts: until the twentieth of the following month if the agreement arrives in the first half of a month, until the fifth of the second following month if it arrives in the second half (article 62). Miss it and the enforcement period opens against the director herself, with the surcharges of article 28, 5 % before the enforcement order is notified, 10 % within its payment period and 20 % afterwards, plus interest, and the overnight account freeze that follows an unpaid enforcement order. Pay, and the director has derecho de reembolso frente al deudor principal en los términos previstos en la legislación civil, a right of reimbursement against the company under civil law (article 41), a right that is worth exactly what the company is worth.

Penalties follow a rule of their own. La responsabilidad no alcanzará a las sanciones, salvo las excepciones que en esta u otra ley se establezcan, liability does not reach penalties unless the law says so (article 41), and the law says so for the collaborator of 42.1.a, the asset-hider of 42.2.a and the director of 43.1.a, but not for the director of a company that merely ceased. Where penalties travel, the director is offered what the company was offered: the derived amount is calculated without the company's reduction for conformity, and se dará trámite de conformidad al responsable en la propuesta de declaración de responsabilidad, the liable person is given the chance to accept in the proposal, which cuts the penalty by 30 %; a further 40 % comes off, under article 188.3, if the reduced amount is paid in the voluntary period without appeal. The price of the discount is silence: La reducción obtenida por el responsable se le exigirá sin más trámite en el caso de que presente cualquier recurso o reclamación frente al acuerdo de declaración de responsabilidad, the reduction is demanded back without further formality if the liable person files any appeal against the agreement (article 41). The reductions do not apply to the asset-hiding ground of article 42.2. When a tribunal orders the agency to offer that conformity late, the agency has one month to execute, and the Supreme Court held on 6 March 2026, in judgment 275/2026, that missing that month does not void the derivation but stops the interest.

Defending yourself: the assessments, the file and the suspension

The Act gives the liable person something the company may have lost: the right to reopen the assessments. En el recurso o reclamación contra el acuerdo de derivación de responsabilidad podrá impugnarse el presupuesto de hecho habilitante y las liquidaciones a las que alcanza dicho presupuesto, in the appeal against the derivation agreement both the enabling facts and the assessments it covers may be challenged, though the outcome changes only the liable person's own amount, not the assessments that became final for others (article 174). The Supreme Court has read that right broadly. On 28 June 2024, in judgment 1156/2024, it repeated that the precept permite impugnar, sometiendo a controversia, por razones de forma o fondo, los recursos o reclamaciones del declarado responsable contra las liquidaciones y sanciones que se le derivaron, aun cuando éstas ya hubiesen sido enjuiciadas por sentencia judicial firme a instancias de los obligados principales, allows the declared liable person to contest, on form or substance, the assessments and penalties derived to him even when a final court judgment obtained by the principal debtor has already ruled on them. On 18 March 2026, in judgment 332/2026, it added the file: deben integrarse en el expediente de declaración de responsabilidad tributaria los antecedentes de los procedimientos de comprobación que dieron lugar a las liquidaciones cuyas deudas se derivan, the background of the verification procedures that produced the derived assessments must be part of the derivation file, the director need not have asked for it, and Las consecuencias que derivan de la existencia de defectos en el expediente remitido deben pesar sobre la Administración, the consequences of a defective file fall on the administration. On 17 April 2026, in judgment 465/2026, the same right was confirmed for a Tenerife director pursued by the Canary tax agency for a company's regional taxes: the director may dispute the facts and the law of the assessment made to the company, because they decide the case against him, though in that instance the right had been respected and the derivation stood.

The agreement must also tell the director how to appeal, and the Court held on 23 July 2026, in judgment 987/2026, that the notice need only name the means of challenge against the agreement itself, with the body and the deadline; the wider right of article 174.5 exists by law whether or not the letter mentions it, and an omission in the notice can never be used against the director. What an appeal does not do, by itself, is stop the payment of the debt. Article 212 suspends penalties automatically when they are appealed, La ejecución de las sanciones quedará automáticamente suspendida en periodo voluntario sin necesidad de aportar garantías hasta que sean firmes en vía administrativa, and extends that to penalties derived to a liable person; but En ningún caso será objeto de suspensión automática por este precepto la deuda tributaria objeto de derivación, the derived tax debt is never automatically suspended, and the Court held in its 2023 judgment that this difference is constitutional. The derived debt is suspended only against a guarantee, and the route is the usual one: a reposición appeal or a claim to the regional economic-administrative tribunal within one month, then the courts.

Four years, and what the company's insolvency does to them

The agency's right to demand payment prescribes in four years (article 66), and for liable persons article 67 fixes the start. For a joint liable person it runs desde el día siguiente a la finalización del plazo de pago en periodo voluntario del deudor principal, from the day after the company's voluntary payment period ended, or from the later facts that founded the liability. For a subsidiary liable person, el plazo de prescripción comenzará a computarse desde la notificación de la última actuación recaudatoria practicada al deudor principal o a cualquiera de los responsables solidarios, the period runs from the notification of the last collection action against the principal debtor or any joint liable person, which in practice means from the fallido declaration. Every interruption against the company counts against the director: Interrumpido el plazo de prescripción para un obligado tributario, dicho efecto se extiende a todos los demás obligados, incluidos los responsables, once the period is interrupted for one obligated person the effect extends to all the others, including the liable persons (article 68). That is why a director's four years can start long after the company's debt was born: a company that stopped in 2023 and was declared insolvent in 2026 has a director exposed until 2030.

The Supreme Court has closed one door the agency used to keep open. When the company is in insolvency proceedings, the fallido declaration may come years after everyone knows there is nothing to collect. On 30 April 2026, in judgment 545/2026, the Court held that the four years do not wait for it: el plazo de prescripción para declarar y exigir la responsabilidad frente al responsable subsidiario debe computarse desde el momento en que la insolvencia del deudor principal haya quedado suficientemente constatada por datos objetivos que pudieran resultar del procedimiento concursal, aun cuando la declaración de fallido se haya dictado con posterioridad, the period to declare and demand the subsidiary liability runs from the moment the principal debtor's insolvency is sufficiently established by objective data from the insolvency proceedings, even if the fallido declaration comes later; the order closing the proceedings serves as that moment in general, and an earlier one, such as the insolvency administrator's report, can serve if it already proved the insolvency, because la Administración no puede retrasar injustificadamente la declaración de fallido con el único efecto de posponer artificialmente el inicio del plazo de prescripción, the administration may not unjustifiably delay the declaration for the sole purpose of artificially postponing the start of prescription.

Social Security does the same, with its own rules

The debts a company leaves with the Social Security treasury, unpaid contributions above all, follow a parallel road. The General Social Security Act makes responsible for payment those on whom the rules impose it y, además, los que resulten responsables solidarios, subsidiarios o sucesores mortis causa de aquellos, por concurrir hechos, omisiones, negocios o actos jurídicos que determinen esas responsabilidades, en aplicación de cualquier norma con rango de ley, and in addition those who turn out to be jointly or subsidiarily liable or their successors on death, by facts, omissions or legal acts that determine those liabilities under any law (Real Decreto Legislativo 8/2015, article 18), and the employer ingresará las aportaciones propias y las de sus trabajadores, en su totalidad, pays its own contributions and the workers' in full (article 142). The treasury's collection regulation, Real Decreto 1415/2004, gives the procedure. Against a joint liable person the treasury issues a reclamación de deuda por derivación after an opening agreement and a fifteen-day hearing, and the claim carries the principal, the surcharges and the interest accrued (article 13). Against a subsidiary liable person it must first establish the insolvency of the principal debtor: una vez constatada la insolvencia del deudor principal, podrá emitirse reclamación de deuda o acta de liquidación contra el responsable subsidiario, and the opening of the liquidation phase of an insolvency proceeding is enough, with a fifteen-day hearing and six months to notify the claim (article 14). The subsidiary claim covers la totalidad de la deuda exigible al deudor principal en el momento de su emisión, excluidos recargos, intereses y costas, the whole debt demanded from the principal debtor at the time of issue, excluding surcharges, interest and costs (article 14), and, unless a law says otherwise, no podrán exigirse por responsabilidad solidaria, subsidiaria o mortis causa, las sanciones pecuniarias, fines cannot be demanded through derivation at all (article 12). The ground the treasury invokes against a director is the same conduct the tax agency describes, through the company-law duties and the two-month rule the sister article explains, which is why a closing that satisfies one creditor usually satisfies the other.

Before it happens: the closing done in order

Most derivations against directors in the Canary Islands are born in a company that stopped rather than in one that cheated, and article 43.1.b asks one question of its director: did you do lo necesario para su pago, what was necessary to pay what was pending when the activity ceased? A company that stops filing and paying while it still trades has already met the ground of article 43.2 and the surcharges and penalties for late filing; a company whose equity has fallen below half its capital has a cause of dissolution, and so does one that has been inactive for more than a year; the Companies Act gives the directors el plazo de dos meses para que adopte el acuerdo de disolución, two months to have the meeting resolve the dissolution (Real Decreto Legislativo 1/2010, article 365), and a director who files for insolvency or notifies the court of restructuring talks within those two months is relieved of the joint liability for later debts (article 367). The firm's article on closing a business in Spain walks through the final returns, the dissolution, the liquidation and the deregistration; the tax part of that order is what a director later produces in the hearing of article 124.

• Answer the opening letter within the fifteen days, in writing. Silence is read as consent; the Madrid director of the 2026 case had let the hearing pass, and it took six years and a Supreme Court judgment to undo the result.
• Ask for the whole file. The verification and penalty procedures against the company, with their notifications, belong in the derivation file by right; if they are missing, say so in the allegations and again in the appeal.
• Make the agency name your conduct. Under article 43.1.a the agreement must say what you did or failed to do that led to the company's infringement; an agreement that cites the duties of a diligent businessman and the Register entry is the one the Court has been annulling since 2025.
• Check the dates of your office. Liability under 43.1.a follows the directors in office when the infringement was committed, under 43.1.b those in office at the cessation; a registered resignation before either moment, or an appointment after it, is a complete defence.
• Check the order of the collection. The company must have been declared insolvent, the joint liable persons too, and in a liquidated company the shareholders first; a derivation that skips a step is void.
• Point to the joint liable person if there is one. The partner who kept the cash, the buyer who took the assets: since November 2025 the agency must investigate a reasoned indication before it comes to you.
• Count the four years. From the last collection action against the company, or, in an insolvency proceeding, from the moment its insolvency was objectively established; an old company debt with a late fallido is the first thing to check.
• Decide on the penalties with the calendar in hand. Conformity and prompt payment cut a derived penalty by 30 % and then 40 %, and any appeal takes the first reduction back; the sum of a reduced penalty against the cost of the appeal is a calculation, not a reflex.
• Reopen the assessment if the company never did. The director may contest the company's assessment on form and substance even after a final judgment against the company; a company that filed nothing has left you the first real defence.
• Ask for a guarantee-backed suspension of the debt and let the penalty suspend itself. The derived penalty stops when appealed; the derived debt stops only with a guarantee, and the enforcement surcharges run on it from the day the payment period ends.

What our team does

Our tax-law desk in Caleta de Fuste and Costa Calma takes over the conversation with the tax agency and the Social Security treasury the day the opening letter arrives: it reads the derivation file against the company's own history, writes the allegations within the fifteen days, asks for the missing procedures, contests the assessments the company never contested, measures the reductions against the appeal and files the claim before the regional economic-administrative tribunal and, where it is worth it, the court. For the director who has not received a letter yet, the same desk and our business advisory close companies in Fuerteventura in the order that leaves nothing for the agency to derive. Book a consultation and bring the letter, the company's last accounts and the dates of your appointment and resignation.

Common questions

The company was limited. How can the tax agency come to me?

Because the General Tax Act lets it declare you liable for the company's debts on specific grounds: causing or collaborating in an infringement, hiding the company's assets, being the director of a company that committed infringements, or being the director of a company that stopped trading with tax debts pending and not doing what was necessary to pay them. The first two make you jointly liable; the other two are subsidiary, so the agency must first declare the company insolvent, and the Supreme Court has required since 2023 that it prove a culpable conduct of yours, not merely your title.

I received an acuerdo de inicio. What are the deadlines?

Fifteen days from the day after the notification to make allegations and file documents, and the agency has six months from its opening to notify the agreement. If the agreement declares you liable, you have the ordinary payment period of an assessed debt, until the twentieth of the following month or the fifth of the second following month depending on the date of notification, and one month to appeal, by reposición or before the regional economic-administrative tribunal. Appealing suspends the derived penalties automatically; the derived debt is suspended only with a guarantee.

Does the derivation include the company's penalties?

Under 43.1.a and the two joint grounds, yes; under 43.1.b, the company that merely ceased, no. Where penalties are included, the agency must offer you the 30 % conformity reduction in its proposal, and a further 40 % applies if you pay in the voluntary period without appealing; any appeal against the agreement takes the conformity reduction back. The reductions do not apply to the asset-hiding ground.

I resigned two years before the company stopped paying. Am I still liable?

Not under article 43.1.b, which looks at the directors in office at the cessation, and not under 43.1.a for infringements committed after your resignation, provided the resignation was registered; the Supreme Court has repeated that the Companies Register entry is what the agency works from. A de facto director who kept running the company after resigning is a different case, and so is the director who collaborated in hiding assets, where the ground does not depend on the office at all.

How long does the tax agency have to come to me?

Four years, counted for a subsidiary liable person from the last collection action notified to the company or to a joint liable person, which is usually its insolvency declaration, with every interruption against the company extending to you. When the company went through insolvency proceedings, the Supreme Court held in April 2026 that the period runs from the moment the insolvency was objectively established in those proceedings, not from a fallido declaration the agency delayed.

Facts verified in October 2026 (Ley 58/2003, articles 28, 35, 41, 42, 43, 62, 66, 67, 68, 76, 81, 174, 175, 176, 188 and 212, in the text in force on 21 October 2026; Real Decreto 939/2005, articles 61 and 124; Real Decreto Legislativo 8/2015, articles 18 and 142; Real Decreto 1415/2004, articles 12, 13 and 14; Real Decreto Legislativo 1/2010, articles 363, 365 and 367; judgments of the Supreme Court, administrative chamber, 1217/2023, 1156/2024, 594/2025, 901/2025, 1416/2025, 275/2026, 332/2026, 465/2026, 545/2026, 764/2026, 766/2026 and 987/2026). It is not advice for your case: the ground invoked, the dates of your office and the company's file decide what applies, and a derivation is answered within its own deadlines.