RETRIBUCIONES a Agentes de Jugadores.

REMUNERATIONS to Player Agents.

The National Court has ratified the resolution of the Central Economic-Administrative Tribunal, which establishes that Barcelona Football Club must pay 23 million euros for player agent fees between the years 2012 and 2015. The problem lies in the nature of the services provided by the player agents, as the Administration argues that the payments made by the club constitute work income subject to withholding tax, while Barcelona argues that they correspond to compensation for services provided to the sports entity. After analysis, the National Court concludes that there was simulation in this case, as the payments were made on behalf and for the account of the players. The total amount derived from the tax settlement amounts to 8,764,118 euros, with penalties imposed for each year. With this ruling, Barcelona F.C.'s obligation to pay this sum for player agent fees is confirmed. [Extracted from the article]

The article delves into the legal ruling regarding remunerations to player agents, focusing on the case involving Barcelona Club de Fútbol (FCB) in Spain, and its payment to agents between 2012 and 2015. It mentions that the Audiencia Nacional upheld the Tribunal Económico-Administrativo Central's (TEAC) decision, stating that these payments constituted simulation to evade taxes, as they were effectively payments to players disguised as agent fees.

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