BackAccording to the provisions of Article 42.1 a) of the General Tax Law (LGT) in relation to its sanctioning nature and respecting the doctrine of the Constitutional Court, there is no other way than to qualify a conduct to persons who cause or have had an active collaboration in the execution of a sanction related to taxes.
It is possible that the ordinary legislator is endowed with a regime of enforceability that is not the same for all acts, and in spite of this there is no breach of constitutional precepts, not even of the one provided for in article 25 of the Constitution, since it does not apply in any judicial presence.
There is no infringement of equality because the two parties, both the debtor and the liable party, receive the same treatment, i.e., a common suspension regime for the debt and automatic suspension for the penalty.
There is then an unsolved problem and it is related to the unification of the treatment that the Law of 2012 implants, and comes trying to segregate the fact of the indissoluble parts of the same act, since the joint and several liability of article 42.1 a) of the LGT integrates in a single debt the two kinds of debts of origin, which derives in that the jointly liable person participates with the debtor in the same debt, the components are not distinguished.
The Court finally establishes the existing jurisprudence in which the indicated liability is established as a sanctioning nature, which does not prevent the ordinary legislator from modulating the regime of unenforceability of the sanctioning acts, including those of article 42.1 a) of the LGT.
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