The Superior Court of Justice of Madrid agrees with the Treasury in its confrontation with El Rubius.
The well-known
youtuber
paid taxes on the income he obtained in 2013
through corporate tax instead of personal income tax
, something that the aforementioned Court confirms is wrong and now forces him to regularize his situation.
In a ruling dated October 26, to which this newspaper has had access, "the contentious administrative appeal filed by the representation of the Snofokk entity" is dismissed, of which
Rubén Doblas Gundersen
, that is, El Rubuis, is a joint administrator and senior partner.
The
youtuber
did not agree with the resolution of the Regional Economic Administrative Court of Madrid dated January 30, 2020, which is now confirmed but before which he still has the option of going to the Supreme Court.
The decision of the TSJM, which has been advanced by
elDiario.es
, emphasizes that "the yields obtained were subject to personal income tax and not to Corporation Tax."
The Corporate Tax applies
lower rates than the Income Tax
, and this type of practice and the consequences of complaints by the Treasury are common.
It is considered that the business in question is personal and that creating a company does not contribute anything beyond having an excuse to, effectively, pay Corporate Tax and not IPRF.
These types of sanctions have already been applied in the past to
footballers and famous people
.
And that is what the ruling confirms."
The services provided by the partner to the company were the same as those that the company invoiced to its clients
, so that the natural person partner could have carried out his professional activity directly, without the need to act through the related company, which lacked personal means and had material means with which it was not in a position to provide services to third parties on its own, which were of a very personal nature and carried out exclusively" by El Rubius "in attention to their professional qualities."
The sentence also states that in that year 2013 the net income of El Ribuis amounted to 230,000 euros, figures far from the several million euros that it is estimated to currently bill.
This notable increase in his activity, together with the lax tax conditions in Andorra and the persecution that he claims he suffers from the Treasury, made the
youtuber
decide to move to the Principality.
This relocation has been imitated by several colleagues from the El Rubius sector.
According to the criteria of The Trust Project
Know more
Taxes