Madrid (EFE) Corporate Tax for the period 2010-2011.
The judgment of May 3, 2023 of the contentious court of the National Court, to which EFE has had access, rejects the appeal that had been filed in 2019 by the business group AE William Holding SL, to which the producer Amiguetes belongs, of the director and producer of the “Torrente” saga.
Inspection of accounting and business operations
The Tax Agency began an inspection in 2013 in which it analyzed a series of accounting and business operations that would have led Amiguetes, integrated since 2008 in the aforementioned holding, to avoid paying hundreds of thousands of euros.
In 2016, the Treasury issued a liquidation agreement that denied the possibility of compensating Amiguetes’ losses from 2008 that had already been fully provisioned and deducted by the group and also demanded the payment of an added penalty of more than 700,000 euros.
The group to which the producer belongs filed a claim before the Central Economic-Administrative Court whose resolution, dated February 14, 2019, eliminated the obligation to pay that penalty but insisted on claiming the amount corresponding to the liquidation.
That resolution is the one that the holding had appealed to the National Court that has now handed down its sentence, against which an appeal can be made.
The ruling acknowledges that the issue being resolved is “legally controversial” and that the appellants’ thesis is based on a precedent established by the Chamber itself, therefore it exempts them from paying the procedural costs.