Property and matrimonial regimes
Tax misconduct does not automatically create community liability
The issue and the court’s approach
A husband’s liability for tax misconduct as a company director was not transferred to the matrimonial community. No benefit to that community from the conduct had been established.
Related dictionary concepts
Official source and identification
Supreme Court · Civil Chamber · STS 375/2026 · Appeal 2949/2021 · 2026-03-10
Original explanatory note based on the official Civil Chamber weekly summary. This is not a claim to have reviewed the full judgment. The English version is explanatory, not an official translation.
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General information on Spanish law. Application depends on the facts, applicable legislation and subsequent developments.