Iniesta won a two million dollar lawsuit against the Treasury in the National Court

The Contentious Chamber of the National Court this Tuesday agreed with the footballer Andres Iniesta against Tax Agency claims for personal income tax from 2010 to 2015 and for payments to its agent Ramon Sostrescancellation of settlements and penalties of more than 4 million euros.

The court, as reported by El Confidencial and confirmed by EFE through the decision of the National Court, listened to the explanations of the football player in two parallel proceedings. In December 2023, the Supreme Court and the National Court reviewed the way how Iniesta was taxed for his image rights and for payments to stress and the footballer is waiting for the resolution of the last two lawsuits.

The National Court is clear about the 2010 and 2011 settlements: “we annul the settlement agreements and penalties corresponding to personal income tax for the years 2010 and 2011 because the these,” the decision said.

Regarding the claims of Tax authorities From 2012 to 2015, as reported by El Confidencial, the court decided that he only kept part of the amount from the first year for payments to his agent, but dropped the rest.

The problem of Iniesta with image rights dating back to when he was still playing at FC Barcelona. The footballer transferred his rights to the company Maresyterey in an operation similar to that of other players, who collect part of their income through professional companies. That allows them to pay 25 percent for corporate tax and not the 45 percent equivalent of personal income tax.

When there are these types of transfers in a company where there is a clear connection, explained El Confidencial, the Treasury ensures that it is done at market value and not at a symbolic price. In Maresyterey’s case, Iniesta He is listed as the company’s majority partner. The transfer of its rights allowed it to collect from FC Barcelona and its various brands for their commercial exploitation.

The National audience attended the appearance appeal in this particular case and endorsed the Barcelona club’s payments to Maresyterey through the 85/15 rule, which allows players to divide their clubs’ salaries between the 85 percent that comes from in the employment contract and 15 percent of image rights invoiced through a company with Corporate Tax.

The decision ruled that Iniesta He respected those percentages, which is why he rejected the Treasury’s request. Also, it rejected the Tax Agency’s calculation of those payments Iniesta received from other brands for their image rights.

Regarding the Treasury’s claim about the relationship between the Iniesta, stress and Barcelona in 2012, the National Court also ruled in favor of the football player. That year, the Barcelona club paid up Tax Fides, a company linked to the agent, for alleged representational work. The Tax Agency maintained that Sostres only worked Iniesta and the National Court accepted the reasoning of the judges as good.

They emphasized that “in fact” they paid for the representation services provided by stress in Iniesta in the negotiations of their contracts and for that reason the amount of 495,635 euros was charged to Iniesta as employment income.

The National Court accepted this rationale and annulled the sanction imposed by the Tax Agency on the footballer and Iniesta He became another footballer to emerge victorious in a dispute before the Treasury. In the past, other names like Gerard Pique and Xabi Alonso They were also acquitted.