National Court agrees with Dani Alves and orders Treasury to return $3.2 million

In two decisions dated October 25 and November 2, the Disputed Administrative Chamber of the National Court upheld the football player’s appeal against the decisions of the Central Economic-Administrative Court (TEAC) regarding income declarations for 2009. -2010 and 2011-2012, claim against personal income tax settlement agreement the relevant sanction from those years and decided by the Catalan delegation.

The Treasury launched an investigation into the taxation of Dani Alves in 2014. image rights While he was a Barcelona FC player, he was loaned to Cedro Sports, a company whose capital belonged to the player 51% and the other 49% belonged to his ex-wife Dinorah Santana Da Silva. he is the manager of the company.trading.

Alves transferred his image rights to Cedro Sports company for 1.6 million euros in 2008, and when he signed for Barcelona FC in the same year, the club paid him part of his salary through the company.

During the audit, Tax Administration It is of the opinion that the profits obtained from the use of these image rights should be calculated as capital gains according to the corporate tax law.

On the other hand, the Brazilian player’s defense argued that his salary was in accordance with the law, 85 percent of it was distributed through the employment contract with the club, and the remaining 15 percent was distributed to the image rights invoiced by Cedro Esports.

In two sentences cited by La Vanguardia and accessed by EFE, the Disputed Administrative Chamber of the National Court rejects the Tax Office’s interpretation of these settlements and argues that Dani Alves did not receive compensation from the company. He said he donated more than 15 percent of his salary for image rights.

“Where ‘Rule 85/15’ is followed, it is not appropriate to regularize any situation as that rule protects the actions taken by the player,” the National Court said.

That is, the company invoiced the remainder of the profit, which was taxed according to the corporate tax law.

In addition, Treasury claimed that the football player did not disclose his salaries Barcelona FC. to manager José Rodríguez Baster to renew his contract with the club.

On the other hand, the National Court argues that the manager acted for the benefit of the club, not the player, and therefore the claim that “there is a conflict of interest due to the contract signed between the player and PROMOSPORT” is not true. BASTER BCN, SL, dated 18 August 2005, since it did not affect the negotiation of employment contracts with football clubs, but rather is merely an administrative management agreement at the tax, accounting, labor and commercial level”, the National Court emphasizes, against whose penalties an appeal was filed.

These two sentences were added to another sentence that the Disputed Administrative Chamber of the National Court published a few days ago regarding the use of income for the period 2013-2014 and also agreed with Dani Alves on the transfer of his rights. The image annulled the decision of the Tax Office demanding payment of 2 million euros, rendering this decision ineffective.