Hacienda has found in the bulky payrolls of elite footballers a vein of fraudsters. The last one to face justice is the Brazilian Adriano Correia Claro, who arrived in Spain in 2005 to join the ranks of Sevilla and then at FC Barcelona, where he served for five years, from the 2010-11 season to the 2015-16 season.
The prosecution accuses him of
two fiscal crimes and asks for one year in prison for the first and two for the second. The associated fines total 1,100,000 euros and civil liability amounts to 646,666. The trial will be held on April 9.
According to the prosecution, Adriano evaded the payment of taxes derived from advertising by simulating the transfer to a company located in Madeira
In July 2010, the Brazilian signed an exclusive with the club for the transfer of these rights as a member of the staff. In return, I would perceive 435,000 euros during the first season with successive increases to 594,000 for the 2014-15 season. In the brief of the prosecution, which 'La Vanguardia' has had access to, it is stated that the income derived from these advertising campaigns should have been taxed in their IRPF but the defendant evaded its obligation through a double mechanism: hid the income from his contract with Nike (63,304 euros) and simulated the transfer of rights to Chacun A Sa Place, an instrumental company incorporated and domiciled in Madeira (Portugal).
The footballer used the advantageous tax regime of that territory to receive the income from the transfer of exploitation of their image rights to FC Barcelona. In the years 2011 and 2012, Adriano declared his salary as a player in the IRPF but he ignored what was paid for advertising and in the statements for the estate tax, he did include the Chacun shares. Treasury looked to make tax checks and in November 2014 the player presented a supplement corresponding to the IRPF of the previous year by increasing in 924,750 euros the income from personal work initially declared - the prosecutor believes that they were derivatives of the advertising assigned to FC Barcelona - plus another 90,328 in concept of "other income from movable capital", which the prosecution attributes to publicity with Nike.
In October 2014, Barça provided supplementary statements on account of Adriano's IRPF
In October 2014, FC Barcelona presented supplementary statements on account of Adriano's IRPF, considering as income from work (52% rate) and not as movable capital (24%) the amounts paid for advertising. That is to say, the club solved the incomes imputed to Chacun, a company that benefited from a fantastic retention, 5% of the Non-Resident Income Tax. The pressure of the Treasury was capital, so Adriano hurried to enter just over 44,000 euros in March 2016 corresponding to IRPF of 2011 and another 21,000 for what was owed in the year 2012, thus paying the due with the State.
The prosecutor takes into account mitigating compensation for the damage caused but the behavior of the player is reprehensible. As much as to ask for a year in prison for the first fiscal offense, 2011, plus a fine of 200,000 euros and two for the 2012, with a fine of 900,000 euros. That, as far as the criminal part is concerned. Civil liability amounts to 646,666 euros that must satisfy the Treasury. It is not foreseeable that Adriano goes into prison - it did not happen either with Leo Messi or with Cristiano Ronaldo for much larger numbers - but if we add the two categories of the fiscal qualification, the Brazilian faces a global figure of 1,746,666 euros.