Last paragraph is devastating for Barca
The Prosecutor's Office formalized its complaint against Fútbol Club Barcelona, Josep Maria Bartomeu , several members of its board of directors and Sandro Rosell for payments from the culé entity to José María Enríquez Negreira for almost two decades. Now, all parties face severe consequences, but the most curious thing about this great scandal that has plagued Spanish sport is the way in which it all started.
As the Prosecutor's Office reflects in its complaint, FC Barcelona tried to deduct the amounts of the invoices that were paid to Enríquez Negreira's companies and that put the Tax Agency on notice . Thus, in July 2019, the Regional Inspection Unit of the AEAT Special Delegation in Catalonia began investigations for Corporation Tax for the years 2015, 2016, 2017 and 2018, and for Value Added Tax. of 2015, 2016 and 2017 for the payments made to former number 2 of the arbitrators.
The Tax Inspectorate then required a series of documents from the Catalan club to try to clarify the type of relationship between Barça and the companies of Enríquez Negreira, DASNIL 95 SL and Nisdal SCP . Thus, he requested a copy of the invoices and the forms of payment used to pay them, the object of these services provided or the contract for the provision of services.
Once the invoices were provided by Barcelona, the Tax Inspectorate also requested the identification of the professionals who developed these services, as well as a copy of the work, in this case, the alleged videos in which the arbitration proceedings were analyzed. . However, the Fútbol Club Barcelona claimed that it could not provide them as it could not find this required documentation.
For all these reasons, the Tax Inspectorate considered that the expense in Corporation Tax was not deductible in any case, nor was the VAT on any of these invoices. Therefore, it considered that "there was no connection between the expenditure made and the generation of performance."
regularization
The Prosecutor's Office also includes in its complaint that on July 21, 2021, a proposal to regularize the accounts was presented to the Barcelona Football Club, something that was accepted by the entity already chaired by Joan Laporta, the current president . Thus, a correction was made to the taxable base of the Corporate Tax that increased to €404,249.52, a figure that was increased by €52,324.74 more due to late-payment interest.
For its part, something similar happened in Value Added Tax, where FC Barcelona accepted a settlement of €473,050.11, an amount that increased by €84,991.54 more for late-payment interest. In other words, without counting these interests, the sum of money that Barça tried to deduct from these payments to Enríquez Negreira amounted to €877,299.63.
The conclusion reached by the Prosecutor's Office in its complaint is devastating, since it affirms that, despite the fact that there are payments by Barcelona, the alleged services provided do not correspond to the provision of services by the Negreira companies. In addition, it concludes that there is no "proof that proves the reality of the activity carried out" by these companies.
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