3 de los casos mas destacados en España en 2020 con relevancia fiscal
Carlos Carnero colabora en la publicación LawIn Sport comentado 3 de los casos mas destacados en España en 2020 con relevancia fiscal
As is well known, Xabi Alonso was almost the sole football player who did not reach an agreement with Spanish Tax Authorities and decided to fight against them in Court. Alonso has always defended the validity of his image rights structure, without trying to reach any agreement with the Prosecutor. The Court initially absolved him (at the end 2019) of committing tax fraud in 2010, 2011 and 2012.
Nevertheless, Tax Authorities have appealed the judgement of 2010, 2011 and 2012. Besides that, they have been accused of tax fraud for another fiscal year (2014), being this one their third criminal complaint against the ex-football player (the first one included 2010 to 2012 years, 2013 the second and this one corresponding to 2014).
Spanish Tax Authorities Acting Plan
In 2020, the Acting plan set by Spanish Tax Authorities will focus its control guidelines one more time on artists and sport players. The new objective in 2020 for the Tax Administration has been to pay special attention to non-resident artists and sport players who earn income in this country.
The aim to increase the tax collection are international sports competitions that take place in Spain. As a general rule, revenues associated with participation in sports competitions that take place in Spain should be declared by non-residents in their Non-Resident Personal Income Tax Return, as long as the source of income is located in this country. Spanish Tax Authorities want to increase his control on this kind of income to make sure non-residents are effectively taxed here on his Spanish source income.
Gerard Piqué´s tax issues have also been discussed this year. In order to contextualize, it started in 2013 when Spanish Tax Authorities revised his Personal Income Tax Returns of 2008, 2009 and 2010 fiscal years. They considered that during those years the football player used an intermediary company to perceive the image rights income generated by the player, treating the assignment of the image rights of the player to the company as a simulated agreement. Piqué was finally condemned to pay around 2.1 million euros as a consequence of this.
However, in 2020 he has appealed the judgement to the Supreme Court. We will have to wait what happens with this, because it may be important for similar cases that are being discussed in lower courts.
Here you can find the article.