Régimen fiscal de los toreros

Analisis de la Ley 40/1998, de 9 de diciembre, del Impuesto sobre la Renta de las Personas Físicas. Comentario a la S.T.S. de 3 de julio de 2012, Recurso de Casación núm 340/2009. Referencia a la dictada el 16 de mayo de 2013 , Recurso de Casación núm 4602/ 2010

Abstract

This article comments on a judgment of the Supreme Court relating to the taxation of the bullfighters. Although not a topic discussed by the Inspectorate, exercise is contested 1999, which came into force the law 40/1998, of December 9, the Income Tax of Individuals and that considers this to earned income, we start recalling the jurisprudence on the qualification of the income earned by these artists.
And then, the article, in glossing the judgment of the High Court, refers to four issues.
The procedural public policy, concerns the amount required to access the appeal in cases of joint statement, considering that the appellants, the bullfighter and his spouse had filed a statement of this kind.
In regard to the substantive issues, the first refers to the need to encourage the start of inspections, an issue which the Court requires that the plaintiffs prove the possible arbitrariness of the administration, which in this case has not happened.
The second raises the deductible as an expense ticket made by the matador and spread then to hiring key people taurine, expenses deductible in the ruling means keep clear regarding their future income.
Finally, we reject the unjustified increases provided regarding those assets income that clearly knows its origin, especially when this figure always has residual character.