El Atlético cierra su guerra con Hacienda: el Supremo le da la razón por los pagos a agentes

After more than a decade of legal battle over taxation, Atlético Madrid has secured a definitive victory in the Supreme Court. The Contentious-Administrative Division of the Supreme Court upheld the club's appeal, confirming the invalidation of the Tax Agency's (AEAT) liquidations related to the 2012 and 2013 fiscal year withholdings and rescinding a €691,702 financial penalty.

The dispute exposed the routine operations of the metropolitan club, particularly the millions of euros paid to intermediaries and representatives during player signings, transfers, and contract renewals. The Spanish tax authorities argued that the club paid the athletes' bills directly, thus avoiding the VAT on the agent's fees (an untaxable personal income) and tax evasion on that money, which the AEAT considered salary in kind (higher earnings from labor).

The club claimed the payments were not wages but commissions for the agents' services, and thus should not be subject to tax. The Supreme Court ruled that the liquidation lacked legal support and thus struck down the penalty, rendering it null and void. This resolution finally closes one of the most complex fiscal fronts Atlético Madrid has faced since the economic and sporting restructuring of the last decade.