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      "body": "La Fiscalía de Madrid ha presentado una denuncia contra el futbolista del Real Madrid Cristiano Ronaldo al que acusa de crear una estructura societaria para defraudar 14,7 millones de euros de forma \"consciente\" y \"voluntaria\".\n\nEn su escrito enviado a los Juzgados de Instrucción de Pozuelo de Alarcón, el Ministerio Público le acusa de cuatro delitos contra la Hacienda Pública cometidos entre 2011 y 2014 y que suponen un fraude tributario de 14.768.897 euros. Las cuotas defraudadas son de 1,39 millones en 2011, 1.66 en 2012, 3.20 en 2013 y de 8.50 en 2014.\n\nLa Fiscalía subraya que Ronaldo se ha aprovechado de una estructura societaria creada en 2010 para ocultar al fisco las rentas generadas en España por los derechos de imagen, algo que supone un incumplimiento \"voluntario\" y \"consciente\" de sus obligaciones fiscales en España.\n\nSe da el caso de que el Ministerio Público cita en su denuncia la reciente sentencia del Tribunal Supremo que confirma la condena a 21 meses de cárcel por delito fiscal que la Audiencia de Barcelona impuso al futbolista del F. C. Barcelona Lionel Messi, por haber defraudado 4,1 millones de euros obtenidos de la explotación de sus derechos de imagen.\n\n<center>![](https://steemitimages.com/DQmZLJPRM5UseCfAHqAWBeBDMbU8im3czcBE1H4TJS3vuLY/491276-406-304.jpg)</center>\n\n\nConforme a esta jurisprudencia, la Fiscalía presenta esta denuncia a fin de que sean los Tribunales los que diriman la relevancia penal de la conducta de Cristiano Ronaldo.\n\nLa denuncia, que se basa en el informe remitido a la Fiscalía por la Agencia Estatal de la Administración Tributaria (AEAT), recuerda que en 2008 Ronaldo confirió a su agente un poder para firmar un contrato de trabajo con el Real Madrid entre las temporadas 2009/2010 y 2014/2015 y que fue rubricado en 2009, de manera que es residente fiscal en nuestro país desde el 1 de enero de 2010\n\nDe hecho, Ronaldo optó \"expresamente\", en fecha 11 de noviembre de 2011, por el régimen fiscal español aplicable a los trabajadores desplazados al territorio español, por lo que tendría que haber grabado en 2011 sus rentas obtenidas en suelo español al tipo del 24% y al tipo del 24,75% en los tres ejercicios posteriores.\n\nSin embargo, el Ministerio Público apunta a que una vez el Real Madrid le confirmó en 2008 sus condiciones de contrato \"y con la intención de obtener un beneficio fiscal ilícito cuando llegara a España\", simuló ceder sus derechos de imagen a una sociedad llamada Tollin Associates LTD, domiciliada en las Islas Vírgenes Británicas y de la que era socio único.\n\nDicha sociedad cedió la explotación de los derechos de imagen del futbolista a otra sociedad ubicada en Irlanda con el nombre de Multisports & and Image Management LTD que, \"efectivamente\", se dedicó a la gestión y explotación de los derechos de imagen del futbolista sin que la sociedad ubicada en las Islas Vírgenes Británicas desarrollara actividad alguna.\n\nLa Fiscalía ve \"completamente innecesaria\" la previa cesión de la explotación de los derechos a la sociedad de las Islas Vírgenes que, en su opinión, demuestra que \"solamente tenía como finalidad la interposición de una pantalla para ocultar a la Agencia Estatal de la Administración Tributaria la totalidad de os ingresos obtenidos por el denunciado por la explotación de su imagen\".\n\nAdemás, el Ministerio Público asegura que Ronaldo presentó en su declaración del IRPF de 2014 una rentas de fuente española entre 2011 y 2014 de 11,5 millones de euros, cuando las rentas verdaderamente obtenidas fueron de casi 43 millones de euros.\n\nEn esta declaración, añade, calificó los rendimientos obtenidos como rendimientos de capital mobiliario y no como rendimientos derivados de actividades económicas lo que le permitió disminuir \"considerablemente\" la base imponible a declarar.\n\nPor último la Fiscalía señala que Ronaldo no incluyó \"voluntariamente\" unos ingresos que Hacienda cifra en 28,4 millones de euros por derechos de imagen a otra sociedad a la que ya había cedido estos derechos entre 2015 y 2020 llamada Adifore Finance LTD que sólo operaba para territorio español.\n\nImagen de 20minutos.es",
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