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Image Rights: Jose Mourinho charged with €3.3 million tax fraud in Spain

By Prof Dr Ian Blackshaw Following hot on the heels of Cristiano Ronaldo, ‘the special one’ Jose Mourinho has also been charged, on 20 June, 2017, by the Spanish Prosecutor with Tax fraud amounting to €3.3 million relating to the time that he was Manager of Real Madrid FC. He left the Spanish Club in 2013 to manage Chelsea FC before joining Manchester United FC in 2016. Mourinho is accused of failing to declare revenues from his image rights in his Spanish Income Tax Declarations of 2011 and 2012 “with the aim of obtaining illicit profits.” The present case arises out of a previous Spanish tax case, which was ‘settled’ and resulted in a penalty of €1.15 million being imposed upon him in 2014. However, it is reported that the Spanish Tax Authorities later discovered that some of the information presented as part of that settlement was not correct. It is interesting to note that both Mourinho and Ronaldo share the same Soccer Agency, GestiFute, which is based in Lisbon, Portugal and headed by Jorge Mendes, often referred to as a ‘super-agent’. Ronaldo is due to testify in a Spanish Court in his tax fraud case on 31 July, 2017. Prof Dr Ian Blackshaw may be contacted by e-mail at ‘This email address is being protected from spambots. You need JavaScript enabled to view it.  
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Global Sports Law and Taxation Reports feature: articles; comparative surveys; commentaries on topical sports legal and tax issues and documentation.

The unique feature of Global Sports Law and Taxation Reports is that this Journal combines for the first time up to-date valuable and must-have information on the legal and tax aspects of sport and their interrelationships.

The Editors

The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam

 

Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano

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