Luis Núñez-Villavearán
Updated Friday, February 9, 2024-14:10
FC Barcelona must pay the Treasury 23 million euros for personal income tax derived from the remuneration of sports agents between 2012 and 2015. The National Court has confirmed the resolution of the Central Administrative Economic Court and has rejected the appeal of the club chaired by Joan Laporta.
The Fourth Section of the High Court quantifies at 8.7 million the tax settlement that the club did not carry out in a timely manner and to it adds sanctions of 3 million euros for the year 2012, 4 for the 13th, 5 for the 14th and almost one and a half million for the year 2015, the last of the contingency period.
The Court affirms that the payments made to player agents, given that they provide their services to the footballers and not the club, are in the nature of work income, according to the Player Agent Regulations, and are subject to withholding at the time of payment. pass. While Barcelona considers that the benefit of these is to the club and therefore should not be considered income from work.
The court speaks of tax "simulation", the practices carried out by the culé club. "The Inspection reaches the conclusion that the relationship implemented between the FCB and the agents only serves to cover the payments made by the Club to the players. This assessment is shared by the Chamber," the court states in its judgment.