The Supreme Court of Spain has given the reason to Gerard Piqué, FC Barcelona player, and has estimated his appeal against the judgment of the National Court that condemned him to pay 2.1 million euros as liquidation of the Personal Tax of the fiscal years 2008, 2009 and 2010.
The Regional Inspection Unit of the Special Delegation of Catalonia imposed on the athlete two fines for a value of 1,457,855.61 euros and 678,012.59 euros, respectively, in total just over 2.1 million euros.
The Supreme Court has upheld the appeal against the initial sanction imposed in two aspects: the English Social Security contributions, which establishes that they can be deducted when they are mandatory for the worker; and the business network that managed their image rights, which determines that it could be considered as income from an economic activity.
The Supreme Court ruling, accepting Piqué’s allegations, will mark the path for other athletes who are in a similar situation.
