El Tribunal Supremo insiste en la no intercambiabilidad de las potestades de calificación y de declaración de existencia de simulación o conflicto en la aplicación de la Norma Tributaria: STS de 27 de mayo de 2024, REC. núm. 916/2024

Abstract

The analysis of the treatment for VAT purposes of the temporary transfer of federative rights of football players carried out in  Judgment no. 916/2024 takes up a doctrine established by the Supreme Court since 2020. Cases such as the one examined in this  ruling show a recurrent claim by the Tax Administration, in the exercise of its powers to apply taxes, to resort indistinctly to any of  the three anti-avoidance mechanisms provided for in the General Tax Law (classification, simulation and conflict in the application of  the rule). To put a stop to this trend, the need for a clear delimitation of these mechanisms, designed to provide a different  response to disparate factual situations, is reaffirmed.