{"id":102031,"date":"2026-07-16T11:20:21","date_gmt":"2026-07-16T09:20:21","guid":{"rendered":"https:\/\/lladogrup.com\/?p=102031"},"modified":"2026-07-16T11:27:02","modified_gmt":"2026-07-16T09:27:02","slug":"se-limita-responsabilidad-hacienda-administradores","status":"publish","type":"post","link":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/","title":{"rendered":"El Tribunal Supremo limita la responsabilidad de Hacienda a administradores"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text css=\u00bb\u00bb]<\/p>\n<p style=\"text-align: justify;\"><b>Durante a\u00f1os, los administradores y gestores de empresas en Espa\u00f1a han cargado con un riesgo digital y fiscal. Ante la insolvencia o el impago de deudas tributarias por parte de una sociedad, la Agencia Tributaria (AEAT) tend\u00eda a activar de forma casi autom\u00e1tica la derivaci\u00f3n de responsabilidad subsidiaria. Esto significaba que el patrimonio personal del administrador se pon\u00eda en juego para responder por los impagos de la empresa.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sin embargo, las reglas del juego han cambiado dr\u00e1sticamente. El <\/span><b>Tribunal Supremo ha frenado la persecuci\u00f3n de Hacienda sobre los gestores de empresas<\/b><span style=\"font-weight: 400;\">, dictando jurisprudencia clave que refuerza las garant\u00edas de los directivos y exige a la Administraci\u00f3n un nivel de prueba mucho m\u00e1s estricto. En Llad\u00f3 Grup Consultor<\/span> <span style=\"font-weight: 400;\">analizamos el impacto de este giro judicial y c\u00f3mo afecta positivamente a la gesti\u00f3n y protecci\u00f3n de tu negocio.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_btn title=\u00bbAsesoramiento Jur\u00eddico\u00bb shape=\u00bbround\u00bb color=\u00bbdanger\u00bb size=\u00bblg\u00bb align=\u00bbcenter\u00bb i_icon_fontawesome=\u00bbfa fa-solid fa-computer-mouse\u00bb css=\u00bb.vc_custom_1784193331450{margin-bottom: 40px !important;padding-top: 20px !important;}\u00bb add_icon=\u00bbtrue\u00bb link=\u00bburl:https%3A%2F%2Flladogrup.com%2Fes%2Fasesoria%2Fasesoria-legal-para-empresas%2F|target:_blank\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109361052{padding-bottom: 20px !important;}\u00bb][vc_column]<div id=\"ultimate-heading-9666a58d07d8a7f6\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-9666a58d07d8a7f6 uvc-1582 \" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-9666a58d07d8a7f6 h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-weight:bold;color:#fe5d3a;margin-bottom:20px;\">El fin de la automatizaci\u00f3n en las derivaciones de deuda<\/h2><\/div><\/div>[vc_column_text css=\u00bb\u00bb]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hasta hace poco, a Hacienda le bastaba con demostrar que una sociedad acumulaba deudas y que determinada persona figuraba como administrador en el Registro Mercantil para iniciar la reclamaci\u00f3n contra el gestor. El afectado se ve\u00eda obligado a \u00abprobar su inocencia\u00bb, una tarea compleja y desgastante.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El Tribunal Supremo ha determinado que este proceder vulnera la presunci\u00f3n de inocencia. Ahora, <\/span><b>Hacienda est\u00e1 obligada a probar de forma inequ\u00edvoca la culpabilidad o negligencia grave del administrador<\/b><span style=\"font-weight: 400;\">. Ya no sirven las f\u00f3rmulas gen\u00e9ricas como \u00abfalta de supervisi\u00f3n\u00bb; la AEAT debe detallar exactamente qu\u00e9 conducta del gestor propici\u00f3 el impago. Adem\u00e1s, el Supremo ha establecido l\u00edmites claros:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><strong>Sin infracci\u00f3n no hay derivaci\u00f3n<\/strong>: Si la sanci\u00f3n principal impuesta a la empresa es anulada por cuestiones de forma o fondo, la responsabilidad del administrador decae por completo autom\u00e1ticamente.<\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Investigaci\u00f3n previa obligatoria<\/strong>: Antes de dirigirse contra el administrador subsidiario, Hacienda tiene la obligaci\u00f3n legal de investigar y agotar las v\u00edas de cobro contra posibles responsables solidarios o sucesores.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><strong>Caducidad y plazos<\/strong>: La Administraci\u00f3n no puede dilatar los procesos eternamente en los cajones; si se constata la insolvencia de la empresa y Hacienda tarda a\u00f1os en declarar el fallido, el derecho a derivar la deuda puede prescribir.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=\u00bb2\/3&#8243;][vc_single_image image=\u00bb102037&#8243; img_size=\u00bbfull\u00bb css=\u00bb\u00bb][\/vc_column][vc_column width=\u00bb1\/3&#8243;]<div id=\"ultimate-heading-89776a58d07d8a891\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-89776a58d07d8a891 uvc-6393  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-89776a58d07d8a891 h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#fe5d3a;\">Subscr\u00edbete a la newsletter<\/h3><\/div><\/div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f87567-o1\" lang=\"ca\" dir=\"ltr\" data-wpcf7-id=\"87567\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/posts\/102031#wpcf7-f87567-o1\" method=\"post\" class=\"wpcf7-form init 98099fcddabd cmatic-conn cmatic-aud-0 cmatic-mapd0-0 cmatic-v097806 cmatic-sent-0 cmatic-total-529\" aria-label=\"Formulari de contacte\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"87567\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"ca\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f87567-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label> El nombre*<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"Escribe tu nombre\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> El correo electr\u00f3nico*<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"Tu correo\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-133\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"acceptance-133\" value=\"1\" aria-invalid=\"false\" \/><\/span><\/span><\/span> Acepto la <a href=\"https:\/\/lladogrup.com\/es\/politica-de-privacidad\/\">Pol\u00edtica de Privacidad<\/a>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-476\"><span class=\"wpcf7-form-control wpcf7-acceptance optional\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"acceptance-476\" value=\"1\" aria-invalid=\"false\" \/><\/span><\/span><\/span> Acepto recibir comunicaciones informativas y promocionales de Llad\u00f3 Grup Consultor.\n<\/p>\n<p><span style=\"margin-top: 10px;\"><\/span>\n<\/p>\n<p><span style=\"margin-bottom: 10px;\"><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/>\n<\/p><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"_wpcf7_ak_\"><label>&#916;<textarea name=\"_wpcf7_ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"_wpcf7_ak_js\" value=\"123\"\/><script>\ndocument.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );\n<\/script>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n[\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109361052{padding-bottom: 20px !important;}\u00bb][vc_column]<div id=\"ultimate-heading-30976a58d07d91f5d\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-30976a58d07d91f5d uvc-3588 \" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-30976a58d07d91f5d h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-weight:bold;color:#fe5d3a;margin-bottom:20px;\">C\u00f3mo protegerse ante procedimientos de derivaci\u00f3n de responsabilidad<\/h2><\/div><\/div>[vc_column_text css=\u00bb\u00bb]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Aunque la jurisprudencia del Tribunal Supremo abre una ventana de <\/span><b>protecci\u00f3n hist\u00f3rica para los gestores de empresas,<\/b><span style=\"font-weight: 400;\"> la Agencia Tributaria sigue utilizando sus mecanismos de inspecci\u00f3n con firmeza. La clave actual reside en adelantarse y contar con una defensa corporativa s\u00f3lida desde el primer momento.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=\u00bbstretch_row\u00bb bg_type=\u00bbimage\u00bb bg_override=\u00bbfull\u00bb css=\u00bb.vc_custom_1704903641721{margin-bottom: 30px !important;background-color: #fff2ed !important;}\u00bb][vc_column][vc_row_inner css=\u00bb.vc_custom_1704899436080{margin-bottom: 30px !important;}\u00bb][vc_column_inner css=\u00bb.vc_custom_1704899344593{padding-right: 25px !important;padding-left: 30px !important;}\u00bb][vc_column_text css=\u00bb\u00bb]<\/p>\n<h3 class=\"form-control second-textarea\" style=\"text-align: center;\">\u00bfTienes dudas sobre la responsabilidad de los administradores?<\/h3>\n<p>[\/vc_column_text][vc_column_text][\/vc_column_text]\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f4-o2\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"4\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/posts\/102031#wpcf7-f4-o2\" method=\"post\" class=\"wpcf7-form init 98099fcddabd cmatic-conn cmatic-aud-0 cmatic-mapd0-0 cmatic-v097806 cmatic-sent-0 cmatic-total-529\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"4\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"es_ES\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f4-o2\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label>Nombre*<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Escribe tu nombre y apellidos\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span><\/label>\n<\/p>\n<p><label>Email*<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Tu correo electr\u00f3nico\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span><\/label>\n<\/p>\n<p><label>Tel\u00e9fono*<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"llado-tel\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Tu Tel\u00e9fono\" value=\"\" type=\"tel\" name=\"llado-tel\" \/><\/span><\/label>\n<\/p>\n<p><label>Mensaje<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"llado-mensaje\"><textarea cols=\"40\" rows=\"5\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Motivo de la consulta\" name=\"llado-mensaje\"><\/textarea><\/span><\/label>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-272\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"acceptance-272\" value=\"1\" aria-invalid=\"false\" \/><\/span><\/span><\/span> He le\u00eddo y acepto la <a href=\"https:\/\/lladogrup.com\/es\/politica-de-privacidad\/\">Pol\u00edtica de Privacidad<\/a>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-423\"><span class=\"wpcf7-form-control wpcf7-acceptance optional\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"acceptance-423\" value=\"1\" aria-invalid=\"false\" \/><\/span><\/span><\/span> Acepto recibir informaci\u00f3n sobre las actividades, servicios y productos de Llad\u00f3 Grup Consultor.\n<\/p>\n<p><span style=\"margin-top: 10px;\"><\/span>\n<\/p>\n\n<p><span style=\"margin-bottom: 10px;\"><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/>\n<\/p><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"_wpcf7_ak_\"><label>&#916;<textarea name=\"_wpcf7_ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_2\" name=\"_wpcf7_ak_js\" value=\"100\"\/><script>\ndocument.getElementById( \"ak_js_2\" ).setAttribute( \"value\", ( new Date() ).getTime() );\n<\/script>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109361052{padding-bottom: 20px !important;}\u00bb][vc_column]<div id=\"ultimate-heading-92566a58d07d92d2e\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-92566a58d07d92d2e uvc-7748 \" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-92566a58d07d92d2e h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-weight:bold;color:#fe5d3a;margin-bottom:20px;\">C\u00f3mo asegurar la tranquilidad de tu gesti\u00f3n con Llad\u00f3 Grup Consultor<\/h2><\/div><\/div>[vc_column_text css=\u00bb\u00bb]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Desde <\/span><b>Llad\u00f3 Grup Consultor<\/b><span style=\"font-weight: 400;\"> ayudamos a los <\/span><b>consejos de administraci\u00f3n y aut\u00f3nomos societarios <\/b><span style=\"font-weight: 400;\">mediante un enfoque preventivo:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b>Auditor\u00eda de riesgos fiscales<\/b><span style=\"font-weight: 400;\">. Evaluamos de forma continuada el cumplimiento tributario de la sociedad para mitigar escenarios que puedan derivar en inspecciones agresivas.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b>Blindaje documental<\/b><span style=\"font-weight: 400;\">. Ayudamos a formalizar y registrar los procesos de toma de decisiones del administrador, acreditando que se act\u00faa siempre con la diligencia debida en el orden mercantil y fiscal.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b>Defensa Jur\u00eddica especializada<\/b><span style=\"font-weight: 400;\">. En caso de recibir un acuerdo de inicio de derivaci\u00f3n de responsabilidad, articulamos alegaciones t\u00e9cnicas basadas en la doctrina m\u00e1s reciente del Tribunal Supremo para tumbar el procedimiento antes de que afecte a tu esfera personal.<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text css=\u00bb\u00bb] Durante a\u00f1os, los administradores y gestores de empresas en Espa\u00f1a han cargado con un riesgo digital y fiscal. Ante la insolvencia o el impago de deudas tributarias por parte de una sociedad, la Agencia Tributaria (AEAT) tend\u00eda a activar de forma casi autom\u00e1tica la derivaci\u00f3n de responsabilidad subsidiaria. Esto significaba&hellip;<\/p>\n","protected":false},"author":2,"featured_media":102033,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[614,613,622,623,626,2195,617],"tags":[],"class_list":["post-102031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autonomos","category-clientes","category-fiscal-es","category-juridico","category-laboral-es","category-patrimonial-es","category-pymes","category-614","category-613","category-622","category-623","category-626","category-2195","category-617","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El TS limita la responsabilidad a los administradores -Llad\u00f3 Grup-<\/title>\n<meta name=\"description\" content=\"Como asegurar la tranquilidad de los administradores ante Hacienda. Desde Llad\u00f3 Grup ayudamos a formalizar y registrar procesos.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El TS limita la responsabilidad a los administradores -Llad\u00f3 Grup-\" \/>\n<meta property=\"og:description\" content=\"Como asegurar la tranquilidad de los administradores ante Hacienda. Desde Llad\u00f3 Grup ayudamos a formalizar y registrar procesos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/\" \/>\n<meta property=\"og:site_name\" content=\"Llad\u00f3 Grup\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-16T09:20:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-16T09:27:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lladogrup.com\/wp-content\/uploads\/2026\/07\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"520\" \/>\n\t<meta property=\"og:image:height\" content=\"272\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"LladogrupSB\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"LladogrupSB\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/\"},\"author\":{\"name\":\"LladogrupSB\",\"@id\":\"https:\\\/\\\/lladogrup.com\\\/#\\\/schema\\\/person\\\/fae891704510562cc35f2a910871bb7a\"},\"headline\":\"El Tribunal Supremo limita la responsabilidad de Hacienda a administradores\",\"datePublished\":\"2026-07-16T09:20:21+00:00\",\"dateModified\":\"2026-07-16T09:27:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/\"},\"wordCount\":954,\"image\":{\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lladogrup.com\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg\",\"articleSection\":[\"Aut\u00f3nomos\",\"Clientes\",\"Fiscal\",\"Jur\u00eddico\",\"Laboral\",\"Patrimonial\",\"Pymes\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/\",\"url\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/\",\"name\":\"El TS limita la responsabilidad a los administradores -Llad\u00f3 Grup-\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lladogrup.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lladogrup.com\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg\",\"datePublished\":\"2026-07-16T09:20:21+00:00\",\"dateModified\":\"2026-07-16T09:27:02+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/lladogrup.com\\\/#\\\/schema\\\/person\\\/fae891704510562cc35f2a910871bb7a\"},\"description\":\"Como asegurar la tranquilidad de los administradores ante Hacienda. Desde Llad\u00f3 Grup ayudamos a formalizar y registrar procesos.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/#primaryimage\",\"url\":\"https:\\\/\\\/lladogrup.com\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg\",\"contentUrl\":\"https:\\\/\\\/lladogrup.com\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg\",\"width\":520,\"height\":272,\"caption\":\"TS limita la responsabilidad Hacienda a administradores. Llado Grup\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/se-limita-responsabilidad-hacienda-administradores\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/lladogrup.com\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El Tribunal Supremo limita la responsabilidad de Hacienda a administradores\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/lladogrup.com\\\/#website\",\"url\":\"https:\\\/\\\/lladogrup.com\\\/\",\"name\":\"Llad\u00f3 Grup\",\"description\":\"Consultoria i gestoria\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/lladogrup.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/lladogrup.com\\\/#\\\/schema\\\/person\\\/fae891704510562cc35f2a910871bb7a\",\"name\":\"LladogrupSB\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e8dab0ac617b31013790aba77d3585a0fc0040d861b8f20b54660334fea26d66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e8dab0ac617b31013790aba77d3585a0fc0040d861b8f20b54660334fea26d66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e8dab0ac617b31013790aba77d3585a0fc0040d861b8f20b54660334fea26d66?s=96&d=mm&r=g\",\"caption\":\"LladogrupSB\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El TS limita la responsabilidad a los administradores -Llad\u00f3 Grup-","description":"Como asegurar la tranquilidad de los administradores ante Hacienda. Desde Llad\u00f3 Grup ayudamos a formalizar y registrar procesos.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/","og_locale":"es_ES","og_type":"article","og_title":"El TS limita la responsabilidad a los administradores -Llad\u00f3 Grup-","og_description":"Como asegurar la tranquilidad de los administradores ante Hacienda. Desde Llad\u00f3 Grup ayudamos a formalizar y registrar procesos.","og_url":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/","og_site_name":"Llad\u00f3 Grup","article_published_time":"2026-07-16T09:20:21+00:00","article_modified_time":"2026-07-16T09:27:02+00:00","og_image":[{"width":520,"height":272,"url":"https:\/\/lladogrup.com\/wp-content\/uploads\/2026\/07\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg","type":"image\/jpeg"}],"author":"LladogrupSB","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"LladogrupSB","Tiempo de lectura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/#article","isPartOf":{"@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/"},"author":{"name":"LladogrupSB","@id":"https:\/\/lladogrup.com\/#\/schema\/person\/fae891704510562cc35f2a910871bb7a"},"headline":"El Tribunal Supremo limita la responsabilidad de Hacienda a administradores","datePublished":"2026-07-16T09:20:21+00:00","dateModified":"2026-07-16T09:27:02+00:00","mainEntityOfPage":{"@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/"},"wordCount":954,"image":{"@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/#primaryimage"},"thumbnailUrl":"https:\/\/lladogrup.com\/wp-content\/uploads\/2026\/07\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg","articleSection":["Aut\u00f3nomos","Clientes","Fiscal","Jur\u00eddico","Laboral","Patrimonial","Pymes"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/","url":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/","name":"El TS limita la responsabilidad a los administradores -Llad\u00f3 Grup-","isPartOf":{"@id":"https:\/\/lladogrup.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/#primaryimage"},"image":{"@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/#primaryimage"},"thumbnailUrl":"https:\/\/lladogrup.com\/wp-content\/uploads\/2026\/07\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg","datePublished":"2026-07-16T09:20:21+00:00","dateModified":"2026-07-16T09:27:02+00:00","author":{"@id":"https:\/\/lladogrup.com\/#\/schema\/person\/fae891704510562cc35f2a910871bb7a"},"description":"Como asegurar la tranquilidad de los administradores ante Hacienda. Desde Llad\u00f3 Grup ayudamos a formalizar y registrar procesos.","breadcrumb":{"@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/#primaryimage","url":"https:\/\/lladogrup.com\/wp-content\/uploads\/2026\/07\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg","contentUrl":"https:\/\/lladogrup.com\/wp-content\/uploads\/2026\/07\/20260715-Rbl_Hacienda_admin.-520x272-1.jpg","width":520,"height":272,"caption":"TS limita la responsabilidad Hacienda a administradores. Llado Grup"},{"@type":"BreadcrumbList","@id":"https:\/\/lladogrup.com\/es\/se-limita-responsabilidad-hacienda-administradores\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/lladogrup.com\/es\/"},{"@type":"ListItem","position":2,"name":"El Tribunal Supremo limita la responsabilidad de Hacienda a administradores"}]},{"@type":"WebSite","@id":"https:\/\/lladogrup.com\/#website","url":"https:\/\/lladogrup.com\/","name":"Llad\u00f3 Grup","description":"Consultoria i gestoria","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lladogrup.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Person","@id":"https:\/\/lladogrup.com\/#\/schema\/person\/fae891704510562cc35f2a910871bb7a","name":"LladogrupSB","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/e8dab0ac617b31013790aba77d3585a0fc0040d861b8f20b54660334fea26d66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e8dab0ac617b31013790aba77d3585a0fc0040d861b8f20b54660334fea26d66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e8dab0ac617b31013790aba77d3585a0fc0040d861b8f20b54660334fea26d66?s=96&d=mm&r=g","caption":"LladogrupSB"}}]}},"_links":{"self":[{"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/posts\/102031","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/comments?post=102031"}],"version-history":[{"count":3,"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/posts\/102031\/revisions"}],"predecessor-version":[{"id":102042,"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/posts\/102031\/revisions\/102042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/media\/102033"}],"wp:attachment":[{"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/media?parent=102031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/categories?post=102031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lladogrup.com\/es\/wp-json\/wp\/v2\/tags?post=102031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}