Responsibilities of the IT administrator

The IT administrator of a company is your representative for all purposes, and has the highest level of decision making. The administrators will respond to the company, to the partners and to the social creditors, for the damage caused by acts or omissions contrary to the law or the bylaws or for those carried out in breach of the duties inherent to the performance of the position, provided that has intervened intent or fault. Depending on the transgressed norm, we may face various types of responsibility.

FISCAL RESPONSIBILITY

The tax regulations establish a system of derivation of liability, determining that they may be held liable for the tax debt, together with the main taxpayers or debtors, to other persons, jointly or severally. The responsibility will always be subsidiary unless some legal provision expressly states otherwise.

The difference between these two types of liability lies in the fact that while the joint liable person can be required to collect the debt at any time, without having previously exhausted the collection action against the principal debtor, in front of the subsidiary responsible the previous declaration of failure, that is to say that the Administration declares insolvency as well as the absence of seizure assets, both of the principal debtor and of the possible joint and several liable parties.

Therefore, the administrator's responsibility can make him respond with his personal debt assets of the company he manages. This is the case of tax debts, in which the Treasury will try to extend the responsibility of the administrator claiming the debt if the company cannot pay for not having enough assets or being dissolved at that time.

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