El Tribunal Supremo confirma la absolución de Xabi Alonso por delito contra la Hacienda Pública por la cesión de sus derechos de imagen: STS de 24 de octubre de 2023, sala segunda, rec. núm. 785/2023.

Abstract

The STS 785/2023 has confirmed the acquittal of the former football player Xabi Alonso and his tax advisor on the grounds that the sale of his image rights to a company based in Madeira (Portugal) has not been proven to constitute —as the accusations defended— a case of absolute simulation aimed at tax fraud against the Spanish Public Treasury, for the appealed judgements have ruled out, in a reasoned manner, the existence of the subjective element of the type (fraudulent intent) when what underlies is a differing interpretation from that of the Tax Administration on the taxation of those rights and when it cannot be affirmed, on the basis of the evidence adduced, that there has been the concealment to which the  existence of the simulation is conditioned.