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News

El Supremo rectifica su doctrina: la Administración no es libre de derivar la responsabilidad tributaria subsidiaria

Madrid, 20 de noviembre de 2025.- El Tribunal Supremo rectifica su doctrina en un recurso en el que ha participado el Grupo de Litigación de AEDAF: la Administración no es libre para derivar a los responsables tributarios subsidiarios sin agotar previamente las opciones frente a los solidarios. La sentencia de 5 de noviembre de 2025 del TS, cuya ponente ha sido la magistrada María Dolores Rivera Frade, tiene especial transcendencia para la protección de los derechos de los contribuyentes que son declarados responsables tributarios subsidiarios de la deuda de un tercero -ex art. 43.1.a LGT-.

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Fallado el XXV Premio AEDAF

Madrid, 12 de noviembre de 2025.- La Asociación Española de Asesores Fiscales. AEDAF, ha dado a conocer hoy los galardonados de la XXV edición del Premio AEDAF. En esta ocasión, los premiados han sido Josep Chiva Masó, en la categoría de asesor fiscal en ejercicio; Arturo Aldea Gamarra, en la categoría de docente investigador y José Andrés Rozas Valdés, accésit en la misma categoría; Felipe Luján Romero y Javier Alfonso Martínez Tabernero, Premio Enrique Giménez-Reyna, en la categoría de jueces en formación, y José María Echave-Sustaeta Osuna, en la modalidad de joven talento.

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