The situation arises after a definitive ruling by the Supreme Court upheld a tax liability derivation agreement against the audiovisual company. This agreement is related to the non-payment of a privileged debt owed by the Jaén club to the AEAT, amounting to 1,159,040.74 euros.
The origin of this conflict dates back to 2013, when Real Jaén, undergoing bankruptcy proceedings, reached an agreement with the AEAT to defer payment of a privileged debt totaling 1,780,368.81 euros. To guarantee this operation, the club offered as collateral the television rights income it was to receive from the audiovisual company between 2013 and 2014, an amount close to 2.3 million euros. This made the audiovisual group a subsidiary responsible for the payment in case of default by the club, which is precisely what occurred.
Due to Real Jaén's non-compliance, the AEAT notified the audiovisual company in October 2017 of a tax liability derivation procedure, which was adopted at the end of that same November. This decision was successively supported by the Central Economic-Administrative Court, the Contentious-Administrative Chamber of the National Court, and finally, by the Supreme Court, whose resolution is now unappealable.
“"The sole responsible party for the privileged debt not being covered under the agreed terms is Real Jaén CF, which received payment from the audiovisual company and did not allocate it to the payment of said debt."
The audiovisual company also points to the members of the club's administrative body at the time these payments were received, more than a decade ago. In addition to the reimbursement of the principal amount, the company is claiming fees for advisors, lawyers, and solicitors involved in the administrative and judicial process, as well as the costs of guarantees provided to avoid immediate payment of the debt.
The audiovisual company has proposed a meeting schedule between May 11 and 13 to seek a negotiated solution. The legal services of Real Jaén CF are currently reviewing the received demand.
