Nike, ante el juez: se enfrenta a una reclamación de 14,6 millones de Hacienda
Nike se expone a una dura sanción en España. La Agencia Tributaria ha iniciado una reclamación de 14,6 millones de euros contra la compañía de equipamiento y moda deportiva, al considerar que no tributó correctamente por los precios de transferencia entre las compraventas de producto y prestaciones de servicios entre las sociedades del grupo. Por el momento, la filial American Nike no ha realizado ninguna provisión por este contencioso.
La inspección de Hacienda se inició en 2015, y desde entonces se han ido incoando actas que afectan al impuesto sobre sociedades de junio de 2010 a mayo de 2013; el IVA de noviembre de 2011 a diciembre de 2012; el IRPF de noviembre de 2011 a diciembre de 2012, y el impuesto sobre la renta de no residentes (IRNR).
La empresa ha presentado alegaciones por Sociedades, según avanza Cinco Días, en referencia a las explicaciones que Nike da en la memoria anual de su filial española. En la misma, la dirección indica que “es posible que la resolución final sea desfavorable para la sociedad”, pese a que no haya dotado ningún importe ni su auditor, Pwc, se lo haya exigido.
American Nike es la mercantil utilizada por el grupo para operar en España, si bien no refleja la realidad del volumen de negocio que genera aquí y en Portugal. La razón es que esta sociedad tan solo cobra una especie de comisión como agente entre la central de pedidos europea, radicada en Holanda, y los diferentes distribuidores y franquiciados con los que trabaja.
Por esta actividad obtuvo unos ingresos de 43,4 millones de euros en el ejercicio fiscal 2018, que finalizó el 31 de mayo de ese año, tan solo un 1,1% más interanual. Por otro lado, el beneficio neto ascendió a 4,8 millones de euros, un 14% más.
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