Lisa McCarthy (asker) Aug 26, 2010:

What I have so far Thanks for your help Roxana and Marga. This is my draft so far. Do you think it is clear/correct?

"Once the penality has been imposed, and if the company does not pay it due to having insufficient assets, —and being declared insolvent during enforcement proceedings—, responsibility could fall on the former director, applying articles 43.a and 42.1.a of the Spanish General Tax Law, for failing to file a self-assessment CT return."

Margarita Ezquerra (Smart Translators, S.L.) Aug 25, 2010:

Esto es lo que entiendo procedimiento de apremio: compulsory process or enforced collection action
fallida: aquí se refiere a la sociedad=insolvent or company declaring bankruptcy

Por lo tanto, se refiere a que la sociedad, una vez realizado el procedimiento de apremio, ha dado fallida... es decir se ha declarado insolvente o en bancarrota. Saludos

RoxanaTrad (X) Aug 25, 2010:

error I don't know what I did but my answer now appears as hidden. I'll see what I can do to fix that. To answer your question: you're right. I see "dando en" as "during", but "considering" also implies the time aspect so...:)Just my opinion.