La empresa española que actuó como promotora del grupo U2 en dos conciertos celebrados en el Estadio Vicente Calderón de Madrid y en el Estado Olímpico de Barcelona en septiembre de 1997 deberá abonar a Hacienda 366.403 euros en concepto de impuesto de sociedades, según una sentencia notificada este jueves por el Tribunal Supremo.
La Sala de lo Contencioso-Administrativo del alto tribunal ha estimado el recurso interpuesto por el Estado contra la decisión adoptada en enero de 2010 por la Audiencia Nacional, que dio la razón a la empresa y anuló la sanción a la que previamente había sido condenada por no hacer frente al impuesto, informa Europa Press.
El alto tribunal confirma así la resolución del Tribunal Económico-Administrativo Central al entender que la entidad Rock&Pop España Medios y Espectáculos S.L. efectuó en 1997 unos pagos a dos sociedades residentes en Irlanda por la organización de la gira, que tienen «naturaleza de renta obtenida en España y sometida a la obligación legal de contribuir».
El alto tribunal se hace eco del Modelo de Convenio de la OCDE que permite gravar los rendimientos producidos por el colectivo de artistas y deportistas con el objeto de «dejar parcialmente sin efecto las medidas adoptadas por los interesados, los cuales acostumbraban a residir en paraísos fiscales o Estados con una tributación amable a sus intereses, circunstancia que permitía justificar una factura fiscal reducida en relación con el volumen de rendimientos obtenido por su actividad profesional».
La Ley de Impuestos sobre Sociedades y el Convenio suscrito entre España e Irlanda para evitar la doble imposición también incluye una cláusula «antielusión fiscal» que pretende evitar que se deje sin gravamen los rendimientos obtenidos en el territorio donde el artista desarrolla su actuación, según la sentencia, de la que ha sido ponente el magistrado Juan Gonzalo Martínez Micó.
La entidad Stage Enterteiment S.L (sucesora de Rock&Pop España Medios y Espectáculos) sostenía que el pago efectuado a las irlandesas por la puesta en escena y dirección de los conciertos debía considerarse como «beneficio empresarial».
Sin embargo, la Abogacía del Estado defendió que La Ley del Impuesto de Sociedades afecta a cualquier actividad relacionada con la actuación artística, como las que llevaron a cabo las entidades irlandesas que recibieron los pagos.
Pedía así confirmar el acuerdo de liquidación dictado por la Oficina de Inspección de la Agencia Tributaria correspondiente al Impuesto sobre Sociedades del periodo de 1997 que fijaba la deuda en 366.403 euros, que incluía intereses de demora, y que fue respaldado por el Tribunal Económico-Administrativo Central.
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