Football player Angel Di Maria You will not have to pay the sanctions issued by the Treasury in relation to your first years in Spain after the Superior Court of Justice of Madrid has annulled the resolutions issued against him. In a series of sentences to which El Periódico de España, from the Prensa Ibérica group, has had access, it is explained that the former player of the real Madrid has the right to benefit from a recent change in jurisprudence that supports the way in which many athletes were taxed in those years.
The dispute between Hacienda and the former Champions League champion in 2014 originated practically from the moment the Argentine arrived at the Santiago Bernabéu. As the inspection then explained, Real Madrid paid its agent directly for the intermediation work when it came to signing him from Benfica, a Portuguese team. However, the treasury considered that these payments should be understood as part of the salary that the white team paid to Di María, so they formed part of his tax base.
Starting from that basis, that is, from the triangle formed by Di María, his agent and Real Madrid, the Treasury concluded that the taxation of the winger, who has returned to the Portuguese team after passing through Manchester United, Juventus and PSG, was irregular in several years in terms of Personal Income Tax and Non-Resident Income Tax of the year in which he arrived, as stated in the judicial resolutions. In total, the Treasury demanded 118,500 euros between settlements and sanctions.
In the appeals that the Madrid Superior Court of Justice has just considered in three rulings dated September 25, it is explained “that the conduct of (Ángel Di María) cannot be classified as guilty for the purposes of the sanctioning agreement reviewed here, since at the time there were reasonable doubts about the correct way to interpret the standard“That is to say, justice recognizes that the way to proceed was not clear according to the law, and it is for this reason that the Supreme Court has ruled twice during the last year in order to clarify the jurisprudence.
A Pandora Papers society
All of this, furthermore, and as the Tax Agency’s investigation considered proven, is framed in a larger context in which Di María “simulated the transfer of his image rights” to the Panamanian company Sunpex Corporation, Inc, which was his property. He did it, the inspection said Tax authoritiesjust a few months before signing for Real Madrid in the summer of 2010, “so that the income of this company is considered the player’s income, with deduction of the corresponding expenses”, although that is a procedure that has been judged by separate.
According to what was published at the time, this company was part of the so-called Pandora Papersan investigation carried out by International Consortium of Investigative Journalists (ICIJ) and that in Spain they published The sixth and The country. In them it was revealed that the player would have founded the company in Panama in 2009 with the sole objective of transferring his image rights, and, in this way, conveying through it all the income that came from brands such as Adidas or Coca-Cola. .
In 2017, Di María assumed that he had committed a tax offense against the Spanish Treasury for the way in which he moved up to 8 million euros through Sunpex Corporation, Inc, which is why he had to pay a fine of 2 million euros, as reported at the time. However, the footballer, far from abandoning that tax scheme, continued to use it once he moved to England to play for Manchester United and in France when he joined Paris Saint-Germain.
From the player’s entourage they explained to the journalists who make up the ICIJ that they used this tax formula for a “recommendation” that his accountant made him in 2009, but that the footballer “did not know that this recommendation was not reasonable for the Spanish authorities.”