{"id":23440,"date":"2024-03-31T01:21:04","date_gmt":"2024-03-31T01:21:04","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=23440"},"modified":"2024-04-05T06:14:57","modified_gmt":"2024-04-05T06:14:57","slug":"derivation-of-the-social-security-debt-to-the-administrator","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/derivation-of-the-social-security-debt-to-the-administrator\/","title":{"rendered":"Derivation of the social security debt to the administrator"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23440\" class=\"elementor elementor-23440\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ba252f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba252f8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee55690\" data-id=\"ee55690\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4b8fd9 elementor-widget elementor-widget-text-editor\" data-id=\"b4b8fd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div id=\"articleIntro\" class=\"articleIntro\">When a company has debts with Social Security in Spain, the administrator of the company may end up being jointly and severally liable for the payment of the debt. See in which cases such liability may exist and find out how to avoid it.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cd195e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd195e6\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca40ea7\" data-id=\"ca40ea7\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3493d6f elementor-widget elementor-widget-heading\" data-id=\"3493d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Liability of the director of the limited company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4454116 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4454116\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61e4853\" data-id=\"61e4853\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ead9e24 elementor-widget elementor-widget-text-editor\" data-id=\"ead9e24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If a company fails to pay its employees&#8217; social security contributions, it will be liable for payment. However, sometimes the administrators are jointly and severally liable and the social security authorities claim the debt from them.<\/p>\n<p>In order to claim the debt from the administrator, the General Treasury of the Social Security (TGSS) can ask the Labour Inspectorate to investigate whether the administrator can be declared jointly and severally liable.<\/p>\n<p>In other cases, <a href=\"https:\/\/www.mites.gob.es\/itss\/web\/en\/index.html\" target=\"_blank\" rel=\"noopener\">the Labour Inspectorate<\/a> acts on its own initiative and ends up finding that the administrator is jointly and severally liable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1318a3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1318a3f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cead666\" data-id=\"cead666\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bfa9eb9 elementor-widget elementor-widget-heading\" data-id=\"bfa9eb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Derivation of social security debt by Dissolution SL<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-708ed83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"708ed83\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-539e816\" data-id=\"539e816\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-043161c elementor-widget elementor-widget-text-editor\" data-id=\"043161c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dissolution by law<\/p>\n<p>The Capital Companies Act establishes the circumstances in which a company must be dissolved.<\/p>\n<p>For example :<\/p>\n<ul>\n<li>By cessation of the activity that constitutes the company&#8217;s corporate purpose (cessation is understood to have occurred after a period of inactivity of more than one year).<\/li>\n<li>By losses which reduce the net assets to less than half of the share capital, unless the latter is sufficiently increased or reduced.<\/li>\n<li>For any other cause provided for in the articles of association.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-da912e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da912e8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-507d035\" data-id=\"507d035\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b15d06a elementor-widget elementor-widget-text-editor\" data-id=\"b15d06a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When a company is wound up, the director has two months to convene a general meeting to adopt the dissolution resolution or such resolutions as are necessary to remedy the situation (e.g. a capital increase).<\/p>\n<ul>\n<li>If it does so, it will not be liable for the company&#8217;s debts.<\/li>\n<li>However, if the meeting is not convened or is convened out of time, he is jointly and severally liable for the debts after the time of the cause of dissolution, including social security debts.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b1e8645 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1e8645\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbf4a54\" data-id=\"dbf4a54\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-993c767 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"993c767\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomInDown&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">The directors are not obliged to convene the general meeting to adopt the resolution of dissolution when they have filed for insolvency proceedings or have notified the court of negotiations with creditors to restructure assets, liabilities or both.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5aa0735 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa0735\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f6b20d\" data-id=\"2f6b20d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fd9461 elementor-widget elementor-widget-heading\" data-id=\"3fd9461\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dissolution due to losses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d61574f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d61574f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-967b700\" data-id=\"967b700\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dce515b elementor-widget elementor-widget-text-editor\" data-id=\"dce515b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In order for the Social Security Inspectorate to refer the company&#8217;s debts to the administrator, it must check:<\/p>\n<ul>\n<li>That there is legal cause for dissolution. The most common case is when the company has losses that reduce the net worth to less than half of the share capital.\n<ul>\n<li>Verification of this cause is simple: the Inspectorate only has to request the annual accounts or the corporate tax return and verify the losses.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>That the company has debts with Social Security that are not time-barred.<\/p>\n<\/li>\n<li>\n<p>You should also check who the directors have been since the cause for dissolution arose. To do this, you should request the deeds of incorporation and the deeds of cessation and appointment of directors, as well as the company bylaws.<\/p>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/new-penalty-system-for-failure-to-file-annual-accounts\/\"><strong>If the company does not submit the annual accounts to the Business Register <\/strong><\/a>or the corporate tax return, the inspector will be able to prove the company&#8217;s insufficiency of assets through other evidence (for example, through the Social Security debt).<\/p>\n<p>Remember that the net worth is the money initially contributed by the shareholders to the company, plus the company&#8217;s results (profits or losses). Other items, such as subsidies, are also included.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7d213d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d213d0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-273fafc\" data-id=\"273fafc\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4809d00 elementor-widget elementor-widget-text-editor\" data-id=\"4809d00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Example of dissolution:<\/h3>\n<p>A company closed the financial year 2022 with net assets of EUR -6,000 and share capital of EUR 3,000.<\/p>\n<p>If it has debts with the Social Security and the administrator did not call the meeting to adopt the resolution to dissolve the company or increase the capital, the administrator will be jointly and severally liable for the Social Security debts generated as of 1 January 2023 (the net worth is less than half of the share capital).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5d39c70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d39c70\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-55db6ee\" data-id=\"55db6ee\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dfd574b elementor-widget elementor-widget-heading\" data-id=\"dfd574b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to avoid the derivation of the company director's social security debt?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-49d51c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49d51c3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e29f843\" data-id=\"e29f843\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d870178 elementor-widget elementor-widget-text-editor\" data-id=\"d870178\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Two-month deadline for convening the general meeting<\/h3>\n<h4><br \/>When does the deadline for convening the meeting begin?<\/h4>\n<p>As mentioned above, the law gives the administrator a period of two months to convene the meeting to adopt the dissolution resolution or those resolutions that are necessary to remedy the situation.<\/p>\n<p>The two months start to run from the date on which the annual accounts are drawn up, at which time the director may become aware of the cause for dissolution of the company.<\/p>\n<p><strong>Example of a meeting notice<\/strong><\/p>\n<p>If a company closes its financial year on 31 December (this is the most common), the deadline for drawing up the annual accounts is 31 March (three months from the end of the financial year).<\/p>\n<p>Therefore:<\/p>\n<ul>\n<li>If the accounts are formulated on 31 March, the director has until 31 May (two months) to convene the general meeting. If he fails to do so, he will be liable for social security debts accrued since 1 January.<\/li>\n<li>If the accounts are prepared earlier, e.g. on 20 March, the two-month period ends on 20 May.<\/li>\n<\/ul>\n<h3>After the deadline<\/h3>\n<p>If the administrator convenes the meeting but does so after the two months have elapsed, he will still be declared liable for the debt, although this liability will be limited to the time at which he convened the meeting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fd099a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd099a0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-565f96b\" data-id=\"565f96b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8c48e7 elementor-widget elementor-widget-heading\" data-id=\"b8c48e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Derivation of the Administrator's Debt<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6b0cc68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b0cc68\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1f4c82\" data-id=\"e1f4c82\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7d80f4 elementor-widget elementor-widget-text-editor\" data-id=\"c7d80f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Since January<\/h3>\n<h4>Contributions to be paid in February<\/h4>\n<p>As indicated above, the social security debts owed to the administrator are those that accrue from the time the cause for dissolution arises.<\/p>\n<p>As the cause of dissolution occurs on 1 January, the administrator is liable for the debts accruing from that date.<\/p>\n<h4>Example of company director liability<\/h4>\n<p>A company owes 7,500 euros, corresponding to the contributions for December (2,500 euros paid in January), January (2,500 euros paid in February) and February (2,500 euros paid in March).<\/p>\n<p>However, the administrator will only be liable for a debt of 5,000 euros, corresponding to the contributions for January and February. Although the December contributions are paid in January, this debt actually belongs to the month of December.<\/p>\n<p>In the General Scheme, the statutory period for payment ends on the last day of the month following the month in which the contributions accrued.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-67fd66b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67fd66b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c1a5d5c\" data-id=\"c1a5d5c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb2c0a7 elementor-widget elementor-widget-text-editor\" data-id=\"cb2c0a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"subtitle2\" style=\"text-align: center;\">Amount and statute of limitations for the liability of a director of a company<\/h3>\n<h4>The totality of the debt<\/h4>\n<p>In these cases (in the case of joint and several liability), the debt owed to the administrator comprises the principal (the instalments due), surcharges, interest and costs.<\/p>\n<p>However, the administrator is not jointly and severally liable for the payment of penalties, even in the case of a fine imposed by the Social Security Inspectorate.<\/p>\n<p>The administrator is only liable for surcharges on benefits resulting from accidents at work and occupational diseases if the INSS declares that they were caused by a lack of safety measures at work.<\/p>\n<h4>Four years of liability of the administrator<\/h4>\n<p>The debt that can be derived from the administrator will be that which is not time-barred. Debts for Social Security contributions expire after four years.<\/p>\n<p>However, in practice the claim period may be longer than four years.<\/p>\n<p>Specifically:<\/p>\n<ul>\n<li>The limitation period is interrupted by any action by the TGSS or the Labour Inspectorate leading to the claiming of the debt .<\/li>\n<li>Therefore, if the TGSS claimed a debt five years ago, the limitation period for that debt will have been interrupted and the administrator can still be claimed (even if more than four years have passed).<\/li>\n<\/ul>\n<p>In these cases, the limitation period for the action against the administrator, which is four years, also applies.<\/p>\n<p>In other words, the action against the administrator ends four years after he left office.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-786ff94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"786ff94\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e509ae7\" data-id=\"e509ae7\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30e0a33 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"30e0a33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is common for the Treasury or the Inspectorate to claim Social Security debts jointly and severally from the administrator when he\/she has failed to comply with his\/her obligation to call a meeting to dissolve the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>When a company has debts with Social Security in Spain, the administrator of the company may end up being jointly and severally liable for the payment of the debt. See in which cases such liability may exist and find out how to avoid it. Liability of the director of the limited company If a company [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":23283,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23440","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/derivacion-deuda-seguridad-social.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/derivacion-deuda-seguridad-social-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/derivacion-deuda-seguridad-social-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/03\/derivacion-deuda-seguridad-social.jpeg",640,360,false]},"yoast_head":"<!-- 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