The National Court has partially estimated a resource from Telefónica, by which it recognizes the right of the operator to obtain the pertinent returns of the amounts paid in excess to the Tax Agency in 2009 and 2010, which could amount to up to 800 million, plus the interests.

The Contentious-Administrative Chamber has declared, in this way, the nullity of the liquidations of the Corporation Tax for the years 2009 and 2010 and recognizes the right of the operator to obtain the pertinent

refunds of the amounts paid in excess

, in addition to the interest in a judgment, which is not final.

The judgment of the National High Court, advanced by

El País

, dated October 29, and which sets a period of one month to appeal, does not detail the economic amount to be returned, but some sources familiar with the case quantify

up to 800 million euros. euros plus interest

, if Telefónica was finally right in a final judgment.

The ruling thus recognizes the operator's right "to obtain the pertinent refunds (in addition to those already obtained) of the amounts paid in excess in 2009 and 2010", in addition to default interest.

According to the ruling, the company set the principal of the overpaid tax at 1,588 million euros, of which the Treasury has already returned 702 million for another previous sentence.

Taxes from more than a decade ago

The litigation between the Central Delegation of Large Taxpayers of the Tax Agency and Telefónica is based on whether or not the compensation of certain tax credits derived from negative tax bases, known as BIN, generated in 2002 and 2004, in relation to corporate taxes. of the years 2009 and 2010.

The BINS originated in 2002 and 2004 but were not recognized by Telefónica until the completion of the corresponding judicial processes.

The Tax Agency carried out tax inspections in 2009 and 2120, which ended with discrepancies on the criteria for using negative tax bases, since the Treasury considered that these were lower than those estimated by the teleoperator.

Therefore,

Telefónica signed an act of disagreement and filed various appeals in 2015 with the Central Economic-Administrative Court (TEAC)

.

The TEAC resolution partially estimated in 2019 Telefónica's resources for the amounts paid in excess for corporate tax between 2008 and 2010 and ruled that the Treasury had to return 702 million, as notified by the operator to the National Securities Market Commission ( CNMV).

Later, before another appeal from Telefónica, the Treasury had to pay him 201 million in late payment interest.

However, in that resolution other appeals were dismissed, for which Telefónica went to the ordinary courts, which now partially re-uphold their requests.

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