El delito contra la Hacienda Pública ante el certificado de residencia fiscal. Caso Sito Pons. STSJ Cataluña 117/2025, de 1 de abril

Abstract

The High Court of Justice of Catalonia acquits a famous athlete accused of tax fraud. In line with the doctrine of the Supreme Court, the ruling confirms the importance of having a tax residence certificate proving non-resident tax status in Spain. In addition, interesting considerations are made regarding the need to set up companies for non-tax reasons.