The National Court has dismissed an appeal by the singer Joaquín Sabina against a settlement of 2.5 million euros that he had to pay in personal income taxes for the years 2008, 2009 and 2010 for copyright assigned to companies.
The ruling of the Contentious Chamber agrees with the Tax Agency against the claim of the singer, who had already unsuccessfully claimed by administrative means before the Central Economic-Administrative Court. The State Attorney had also requested the dismissal of the appeal.
Together with several relatives, Sabina was a partner or administrator of three companies: Ultramarinos Finos, Relatores and El Pan de Mis Niñas, with which he managed his copyright, real estate in Madrid and Rota, a sailboat and old books, according to the inventory collected. in the sentence, issued on April 13 and now collected by the Europa Press agency.
During the three years covered by the tax inspection, these three companies generated more than 12 million euros in operating income. "All this income has a direct relationship with the plaintiff, either for invoiced services or for collection of copyright, assigned by the plaintiff to the company, with the professional activities in which the plaintiff's intervention constituted the essential and very personal element. of the provision of the corresponding service (carrying out galas, royalties, national record sales, collaborations in the press, etc.)", states the ruling.
In his defense, Sabina argued that he had no relationship with any of these companies, although the magistrates of the National Court cite rulings from the Superior Court of Justice of Madrid that declared that argument "implausible" and that determined that the singer had a lower taxation to which it corresponded by application of the normal market value, "which would have determined a tax rate higher than that of the Corporation Tax and a consequent increase in the income to be imputed to the singer for personal income tax."
The Treasury, in its liquidation to Sabina, agreed to increase the tax base of personal income tax after the singer had paid less taxes with his companies for the Corporation Tax.
