The National Court has once again ruled in favor of the former Barça player Dani Alves in his litigation against the Treasury, which he forces to return 3.2 million eurosconsidering that he correctly declared his image rights to the treasury when he played for the Barça team.
In two sentences dated October 25 and November 2, the Contentious-Administrative Chamber of the National Court upholds the appeals presented by the footballer against the resolutions of the Central Economic-Administrative Court (TEAC) corresponding to the declarations of the income for the years 2009-2010 and 2011-2012, which had rejected its claim against the personal income tax settlement agreement of those years and the corresponding sanction decreed by the delegation of Catalonia.
The Treasury began investigating Dani Alves in 2014 for the taxation of his image rights when he was a Barcelona FC player, and who was on loan to the company Cedro Sports, of which 51% of its capital belonged to the player, with the other 49% corresponding to his ex-wife Dinorah Santana Da Silva, in turn joint administrator of that company. trade.
In 2008, Alves transferred his image rights to the company Cedro Sports for 1.6 million euros and, when that same year he signed for Barcelona FC, the club paid him a part of his salary through the company.
During the inspection, the Tax agency considered that the profits obtained from the exploitation of these image rights should be computed as capital gains following the corporate tax law.
On the other hand, the Brazilian player’s defense argued that his salary was in accordance with the law, distributing 85% through an employment contract with the club and the remaining 15% for image rights billed by Cedro Esports.
In the two sentences, which La Vanguardia has advanced and to which EFE has had access, the Contentious-Administrative Chamber of the National Court refutes the interpretation made by the Tax Agency in these settlements and maintains that Dani Alves did not receive from the company the that he had given away his image rights more than 15% of his salary.
“If the ‘Rule 85/15’ is complied with, it is not appropriate to regularize any situation, since said rule protects the actions carried out by the player,” maintains the National Court.
That is, the company invoiced the rest of the profits, which were taxed according to the corporate tax law.
In addition, The Treasury alleged that the footballer did not declare the salaries of the Barcelona F.C. to agent José Rodríguez Baster to renew his contract with the club.
On the other hand, the National Court argues that the agent acted for the benefit of the club and not the player, so that it is not “true that there was a conflict of interest by virtue of the contract entered into between the player and PROMOSPORT BASTER BCN, SL dated 18 of August 2005, since this did not affect the negotiation of their employment contracts with the football clubs, but rather it is only an administrative management contract”, at a tax, accounting, labor and commercial level, the National Court emphasizes, against whose sentences there is an appeal.
These two sentences are added to another one also issued a few days ago by the Contentious-Administrative Chamber of the National Court for the exercise of the income corresponding to 2013-2014, in which it also agreed with Dani Alves regarding the transfer of his rights. image, annulling the resolution of the Tax Agency that demanded payment of 2 million euros, which it left without effect.
2023-11-16 12:11:55
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