Community property

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Unpaid contributions and administrative sanction regarding community liability

Community property

The Supreme Court (TS) has resolved a rather practical case regarding what happens when, while a marriage is in community property (even if it has already been dissolved by divorce), one of the spouses commits violations in social security matters and two types of amounts are generated: on one hand, the contributions of social security unpaid and, on the other hand, an economic sanction (fine) for those violations.

Here, the General Treasury of Social Security (TGSS) had seized the salary of the ex-husband for debts that actually stemmed from the activity and conduct of the ex-wife , a record of contribution settlement and a record of infringement (fine) corresponding to the period 4/2015 to 3/2016. Although the community property was already dissolved, it still had not been settled nor inventoried, and that is why it was debated whether those debts "entered" or not into the common pool.

The TS clearly distinguishes. It says that the unpaid fees can indeed be considered community debt , because they are connected to an action that is understood to have been carried out for the benefit of the family economy (for example, an activity with workers). In contrast, the fine does not since the administrative sanctions are governed by the principle of personality of the sanction, that is, "the one who committed the infringement pays," and it cannot be transferred to the other spouse as if it were a shared burden.

Therefore, the TS dismisses the TGSS's appeal and confirms that the monetary sanction is not community debt , while the fees are.

If you are affected by a sanctioning procedure, our professionals can provide you with appropriate advice and defend your interests.
ECT

ECT TAX LEGAL & SERVICES, SLU

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