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Football-legal
31
Dec
2017
content image
Alessandro MOSCA
Financial control
Article
Spain
Football Legal # 8

Spanish Image Rights: José Mourinho vs the Spanish Tax Agency


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In 2010, Mourinho signed an employment contract with Real Madrid and, while relocating to Madrid, he obtained the tax resident status in Spain. Consequently, he filed his 2010-2012 tax returns, however, without declaring the earnings from his image rights. The Spanish Tax Agency (Agencia Estatal de la Administración Tributaria - AEAT) believed that he did so “with the intention of obtaining an illicit...

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Topics
  • Financial control
  • Broadcasting Rights & Sponsorship
Keywords
  • Image rights
  • National Law
  • Tax fraud
  • Tax Law
Authored by
Alessandro MOSCA
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