{"id":401601,"date":"2026-07-08T10:34:42","date_gmt":"2026-07-08T08:34:42","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=401601"},"modified":"2026-07-08T11:28:12","modified_gmt":"2026-07-08T09:28:12","slug":"are-company-directors-directly-liable-for-torts-attributable-to-the-company","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/","title":{"rendered":"Are company directors directly liable for torts attributable to the company?"},"content":{"rendered":"
\n
\n
\n
\n
\n\n

Debt from liability in tort for third-party damage or loss arises directly against the directors, <\/em>without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed<\/em>. This is so true that the liable<\/em> company (in debt, for example, with the tax authorities as the person liable <\/em>for the surcharge and the tax penalty owed) may bring an action for contribution against its directors <\/em>after settling the debt.<\/em><\/p>\n\n\n\n

\n
\n \"icon\"\n

Download document<\/p>\n<\/div>\n <\/div>\n

\n View document \"icon\"\n <\/a>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n
\n
\n\n\n
\n\n
\n
\n\n
\n
Autor\/s<\/div>\n
\n

\n <\/span>\n \u00c1ngel Carrasco<\/span>\n – Academic Counsel<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n \n

\n
Category<\/div>\n

\n <\/span>\n Analysis<\/span>\n <\/p>\n <\/div>\n \n

\n
Areas and sectors<\/div>\n

\n <\/span>\n Corporate and M&A<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

\n
\n
\n
\n
\n\n
\n\n\n
\n See previous \"icon\"\n <\/a>\n See next \"icon\"\n <\/a>\n <\/div>\n <\/div>\n<\/div>\n<\/div>\n\n\n
\n
<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n\n\n
\n
\n
\n
\n
<\/div>\n <\/div>\n <\/div>\n
\n \n
\n
\n \"\u00c1ngel <\/div>\n
\n
\u00c1ngel Carrasco<\/div>\n
Academic Counsel<\/div>\n
\n
\n \"email\"\n\n acarrasco@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
\n
\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <\/div>\n
\n
\n
\n
\n \n
\n
\n \"\u00c1ngel <\/div>\n
\n
\u00c1ngel Carrasco<\/div>\n
Academic Counsel<\/div>\n
\n
\n \"email\"\n\n acarrasco@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
\n
\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n\n <\/div>\n <\/div>\n <\/div>\n
\n
<\/div>\n
\n
\n
\"icon\"<\/div>\n
\"icon\"<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \n\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Debt from liability in tort for third-party damage or loss arises directly against the directors, without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed. This is so true that the liable company (in debt, for example, with the tax authorities as the person liable for the surcharge and the tax penalty owed) may bring an action for contribution against its directors after settling the debt.<\/p>\n","protected":false},"featured_media":390686,"template":"","publicacion_categoria":[126],"class_list":["post-401601","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nAre company directors directly liable for torts attributable to the company? - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"Debt from liability in tort for third-party damage or loss arises directly against the directors, without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed. This is so true that the liable company (in debt, for example, with the tax authorities as the person liable for the surcharge and the tax penalty owed) may bring an action for contribution against its directors after settling the debt.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Are company directors directly liable for torts attributable to the company? - Despacho de abogados G\u00f3mez-Acebo y Pombo\" \/>\n<meta property=\"og:description\" content=\"Debt from liability in tort for third-party damage or loss arises directly against the directors, without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed. This is so true that the liable company (in debt, for example, with the tax authorities as the person liable for the surcharge and the tax penalty owed) may bring an action for contribution against its directors after settling the debt.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/\" \/>\n<meta property=\"og:site_name\" content=\"Despacho de abogados G\u00f3mez-Acebo y Pombo\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-08T09:28:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ga-p.com\/wp-content\/uploads\/2026\/03\/Analysis-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2500\" \/>\n\t<meta property=\"og:image:height\" content=\"1308\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\\\/\",\"url\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\\\/\",\"name\":\"Are company directors directly liable for torts attributable to the company? - Despacho de abogados G\u00f3mez-Acebo y Pombo\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Analysis-1.jpg\",\"datePublished\":\"2026-07-08T08:34:42+00:00\",\"dateModified\":\"2026-07-08T09:28:12+00:00\",\"description\":\"Debt from liability in tort for third-party damage or loss arises directly against the directors, without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed. This is so true that the liable company (in debt, for example, with the tax authorities as the person liable for the surcharge and the tax penalty owed) may bring an action for contribution against its directors after settling the debt.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Analysis-1.jpg\",\"contentUrl\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Analysis-1.jpg\",\"width\":2500,\"height\":1308},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/publications\\\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/ga-p.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Are company directors directly liable for torts attributable to the company?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/ga-p.com\\\/en\\\/\",\"name\":\"Despacho de abogados G\u00f3mez-Acebo & Pombo\",\"description\":\"G\u00f3mez-Acebo y Pombo es una firma de abogados independiente, con experiencia internacional, especializada en todas las \u00e1reas del derecho de los negocio.\",\"publisher\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ga-p.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#organization\",\"name\":\"Despacho de abogados G\u00f3mez-Acebo & Pombo\",\"url\":\"https:\\\/\\\/ga-p.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Logo-1-1.svg\",\"contentUrl\":\"https:\\\/\\\/ga-p.com\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/Logo-1-1.svg\",\"caption\":\"Despacho de abogados G\u00f3mez-Acebo & Pombo\"},\"image\":{\"@id\":\"https:\\\/\\\/ga-p.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Are company directors directly liable for torts attributable to the company? - Despacho de abogados G\u00f3mez-Acebo y Pombo","description":"Debt from liability in tort for third-party damage or loss arises directly against the directors, without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed. This is so true that the liable company (in debt, for example, with the tax authorities as the person liable for the surcharge and the tax penalty owed) may bring an action for contribution against its directors after settling the debt.","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:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/","og_locale":"en_US","og_type":"article","og_title":"Are company directors directly liable for torts attributable to the company? - Despacho de abogados G\u00f3mez-Acebo y Pombo","og_description":"Debt from liability in tort for third-party damage or loss arises directly against the directors, without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed. This is so true that the liable company (in debt, for example, with the tax authorities as the person liable for the surcharge and the tax penalty owed) may bring an action for contribution against its directors after settling the debt.","og_url":"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/","og_site_name":"Despacho de abogados G\u00f3mez-Acebo y Pombo","article_modified_time":"2026-07-08T09:28:12+00:00","og_image":[{"width":2500,"height":1308,"url":"https:\/\/ga-p.com\/wp-content\/uploads\/2026\/03\/Analysis-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/","url":"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/","name":"Are company directors directly liable for torts attributable to the company? - Despacho de abogados G\u00f3mez-Acebo y Pombo","isPartOf":{"@id":"https:\/\/ga-p.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/#primaryimage"},"image":{"@id":"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/#primaryimage"},"thumbnailUrl":"https:\/\/ga-p.com\/wp-content\/uploads\/2026\/03\/Analysis-1.jpg","datePublished":"2026-07-08T08:34:42+00:00","dateModified":"2026-07-08T09:28:12+00:00","description":"Debt from liability in tort for third-party damage or loss arises directly against the directors, without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed. This is so true that the liable company (in debt, for example, with the tax authorities as the person liable for the surcharge and the tax penalty owed) may bring an action for contribution against its directors after settling the debt.","breadcrumb":{"@id":"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/#primaryimage","url":"https:\/\/ga-p.com\/wp-content\/uploads\/2026\/03\/Analysis-1.jpg","contentUrl":"https:\/\/ga-p.com\/wp-content\/uploads\/2026\/03\/Analysis-1.jpg","width":2500,"height":1308},{"@type":"BreadcrumbList","@id":"https:\/\/ga-p.com\/en\/publications\/are-company-directors-directly-liable-for-torts-attributable-to-the-company\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/ga-p.com\/en\/"},{"@type":"ListItem","position":2,"name":"Are company directors directly liable for torts attributable to the company?"}]},{"@type":"WebSite","@id":"https:\/\/ga-p.com\/en\/#website","url":"https:\/\/ga-p.com\/en\/","name":"Despacho de abogados G\u00f3mez-Acebo & Pombo","description":"G\u00f3mez-Acebo y Pombo es una firma de abogados independiente, con experiencia internacional, especializada en todas las \u00e1reas del derecho de los negocio.","publisher":{"@id":"https:\/\/ga-p.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ga-p.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/ga-p.com\/en\/#organization","name":"Despacho de abogados G\u00f3mez-Acebo & Pombo","url":"https:\/\/ga-p.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ga-p.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/09\/Logo-1-1.svg","contentUrl":"https:\/\/ga-p.com\/wp-content\/uploads\/2024\/09\/Logo-1-1.svg","caption":"Despacho de abogados G\u00f3mez-Acebo & Pombo"},"image":{"@id":"https:\/\/ga-p.com\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/publicacion\/401601","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/publicacion"}],"about":[{"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/types\/publicacion"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/media\/390686"}],"wp:attachment":[{"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/media?parent=401601"}],"wp:term":[{"taxonomy":"publicacion_categoria","embeddable":true,"href":"https:\/\/ga-p.com\/en\/wp-json\/wp\/v2\/publicacion_categoria?post=401601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}