Tax Treatment of the Consortiums: The joint and several liabilities of its participants and the precautionary measures against tax obligations

Abstract

This article pretends to analyze the joint liability of the participants in the associative consortium contract and the precautionary measures that the Tax Administration can take against the tax obligations that they generate. For which purpose, the tax treatment granted to this associative contract will be studied. Likewise, the normative references related to its tax capacity and its incidence in the Income Tax Law and in the General Tax on Sales Tax, as well as the different pronouncements issued by the Tax Administration and the Tax Court, will be reviewed.