2023-06-08 20:26:31
The Prosecutor of the National Court has informed various contentious-administrative courts that the resolutions issued by the Delegation of Large Taxpayers of the Tax Agency (AEAT) regarding an alleged fraud amounting to 355 million by entities that bought capital from the health company IDCSalud must be referred to the criminal jurisdiction so that it can be investigated for possible crimes against the Public Treasury.
In this way, it responds to several appeals presented in up to seven open procedures for possible criminal-tax activities that originate from corporate transfers of entities in the private health sector, which are known to the Anti-Corruption Prosecutor’s Office.
In a note collected by Europa Press, the Public Ministry points out that the common purpose of these contentious-administrative processes is to challenge different resolutions issued by the AEAT regarding provisional liquidations related to crimes against Public Treasury, with regularizations for Tax on Non-Resident Income (IRNR), Personal Tax (IRPF) and Corporate Tax.
These liquidations would have been carried out as a consequence of “simulated participation activities of entities with concealment of the true taxpayer, absence of withholdings for income on account, concealment of investment management functions and artificial reduction of taxation on part of the work income perceived”.
The note from the Prosecutor’s Office explains that the Treasury inspection of certain companies, individuals and venture capital funds located in the Cayman Islands belonging to the CVC Group -a company dedicated to venture capital- has its origin in the investment they make in the Spanish entity IDCSalud (formerly Capio Sanidad), after its transfer to the entity Helios Healthcare SL (of the German group Fresenius).
It points out that this transmission was carried out in January 2017 through the participation in capital and debt instruments, as well as using for this purpose a chain of companies incorporated in Luxembourg and the Netherlands. And it adds that a tax base of 2,877 million euros and a full fee of €0 were declared before the Treasury as a result of the application of the double taxation agreement between Spain and the Netherlands.
Debt of 369 million
After the inspection, the Treasury estimated that the fee defrauded by the different managers and concepts amounts to a total of 355 million euros and that the resulting debt is 369 million euros.
The Prosecutor’s Office is also interested in dismissing the appeals filed by those responsible against the AEAT resolutions, which indicated that there was no administrative appeal or claim.
It understands that the right to effective judicial protection of those affected by the Treasury investigation is not violated because the criminal courts can examine the irregularities and violations that they say they have suffered in the administrative procedure that gives rise to the appealed resolutions.
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