The plaintiff seeks compensation for negligence in the defendant's free tax advice due to their friendship. The Provincial Court of León, in Ruling 467/2023 of 8 September, overturned the previous decision, declaring liability (Appeal 20/2023).
The first instance judgment dismissed the claim, considering the defendant's actions diligent as they were based on data from the tax office and arguing that the claimant was aware of the situation.
The Provincial Court of León overturned this decision, finding professional negligence in tax advice.
The Chamber qualified the relationship as a lucrative mandate, emphasising the importance of gratuitousness in the assessment of the contractual liability of the agent.
Although liability could be quantitatively mitigated, the need for diligence on the part of the trustee, irrespective of the remuneration, was stressed.
The Court considered the defendant's lack of diligence in relying on unverified data, declaring his liability for damages, tempered by the fact that the service was free of charge, the plaintiff's collaboration, his knowledge and the non-use of resources.
LA LEY NewspaperNo. 79, Legal Management Section, 26 December 2023, LAW
