Treasure must return €48 million to large companies such as Pascual, Heineken or Panini after the criteria change Supreme Court changed the way the corporate tax deduction is calculated. This has been confirmed through forensic documents accessed by El Periódico de España from the Prensa Ibérica group, which not only confirmed but opened the door for new claims to come. For example, the company that owns Asturian Dairy CenterSeeing the 10.3m-euro settlement against him cancelled, he is filing another 8.1m-euro appeal.
In this way, what was originally an irregularity for Justice, criteria change The Supreme Court is the correct interpretation of the law. In principle, this closes the debate that has been going on in the courts for years on how to calculate the 15 percent corporate tax cut on propaganda and publicity expenses. spread of events exceptional public interest”. That is, financial benefits For example, it should be for companies that have decided to introduce the Guadalupensan Anniversary Year in their business activities, as Mahou did in 2007 and 2008.
In the case of mahou san miguelthe parent company of the brewery, the Treasury will almost have to return €1.1 million For fiscal years 2008 and 2009, in December of last year the Supreme Court agreed with him in his fight with the treasury for this deduction and canceled the one million dollar fine. But to date, neither the first comeback nor the highest value has happened.
Criteria change
The first case this newspaper is aware of, panini, the worldwide leading Italian company in the sale of trading cards. In July 2021, the Supreme Court agreed with him and allowed extradition. 1.5 million € It was paid as corporate tax between 2009-2011.
This first ‘yes’ opened the door to other big companies that have filed open cases in court for years over similar times and only saw their appeals were dismissed a few months ago. positive decision. The decision to amend the criteria set by the Second Chamber of the National Court Division in 2017 was unanimously passed by the Supreme Court.
Among other reasons, the supreme court argues that the law already recognizes tax incentives for companies wishing to refer to “exceptional” public interest events in their promotional materials, so the deduction would be just right.
15.5 million €
According to documents accessible to El Periódico de España, the company that would get the most money back this way would be Compañía Castellana de Bebidas Gaseosas (Casbega), one of Spain’s main bottlers. Coca Cola.
The company, which was part of a single concession for Spain, Portugal and Andorra in 2013, should therefore take back approximately. 15.5 million € from 2004 to 2007. For example, Refrescos Envasados del Sur, another of the companies that are part of this concession and support the 2008 Beijing Olympic Games, will recover 247,000 €.
The criterion in the Supreme Court, and thus the change of direction, led to a succession of decisions in favor of companies in the second half of 2022. For example, the parent company Hesa, SA Heineken, received a ‘no’ on the matter from the same court in 2021, but nearly a year later, an appeal was accepted under several similar decisions. At game, 8.5 million € Corporate tax provision for the years 2010-2012.
had the same tour Danone juices The Danone division, which includes brands such as SA, Font Vella, Evian or Lanjarón, and has managed to resolve almost a dispute in its favor €2.6 million only a year ago when his appeal was denied.
A similar amount to Heineken’s was also discussed by Peñasanta Food Corporation (CAPSA), the parent company of brands such as: Asturian Dairy CenterIn mid-2022, it saw the Supreme Court unanimously annulled the 10.3 million euro liquidation that the Central Economic Administrative Court applied to it in 2016 for corporate tax from 2007 to 2009.
EasterIts main competitor in the dairy market has also benefited from this change in criteria since a Treasury claim against it was nearly canceled in a decision in November 2022. €2.6 million. On similar dates, Ebro FoodsThe company, which includes brands such as SOS, Brillante or La Fallera, managed to cancel its liquidation. €5.8 million.
in the decision EasterIt also explains the rationale for this change a little more, because it is stated that “there is no incentive for companies to incur additional spending, probably because none of them will do so in return. a deduction of 15% of this additional expense.” In other words, sponsoring the packaging and commercialization of events is not motivated by this ultimate tax deduction alone. The companies mentioned in this article consulted by El Periódico de España did not want to comment on the issue .