{"id":57222,"date":"2026-07-09T15:48:11","date_gmt":"2026-07-09T21:48:11","guid":{"rendered":"https:\/\/informebajio.com.mx\/?p=57222"},"modified":"2026-07-09T15:48:11","modified_gmt":"2026-07-09T21:48:11","slug":"la-audiencia-nacional-da-la-razon-a-van-gaal-en-su-pleito-con-hacienda-por-la-indemnizacion-tras-su-despido-en-el-barca","status":"publish","type":"post","link":"https:\/\/informebajio.com.mx\/?p=57222","title":{"rendered":"La Audiencia Nacional da la raz\u00f3n a Van Gaal en su  pleito con Hacienda por la indemnizaci\u00f3n tras su despido en el Bar\u00e7a"},"content":{"rendered":"<div>\n<div class=\"ue-c-article__bar-footer\">\n<p><span>Actualizado <\/span><time datetime=\"2026-07-07T09:16:49Z\"> Martes,<br \/>\n7<br \/>\njulio<br \/>\n2026<br \/>\n&#8211;<br \/>\n<span>11:16<\/span><\/time><\/p>\n<\/div>\n<\/div>\n<div data-section=\"articleBody\">\n<p class=\"ue-c-article__paragraph\">La <strong>Audiencia Nacional (AN)<\/strong> ha dado la razn al entrenador neerlands <strong>Louis van Gaal <\/strong>en un pleito contra la Administracin General del Estado, en concreto <strong>Hacienda<\/strong>, por no aplicarle la reduccin fiscal correspondiente en toda su indemnizacin <strong>tras ser despedido en 2003 por el Ftbol Club Barcelona<\/strong>.<\/p>\n<p class=\"ue-c-article__paragraph\">As, la Audiencia Nacional ha estimado, en una sentencia a la que ha tenido acceso Europa Press, su recurso contra la decisin del Tribunal Econmico-Administrativo Central (TEAC), dependiente de Hacienda, y ha determinado el derecho de Van Gaal a que <strong>se le aplique la reduccin del 40%<\/strong> sobre el importe ntegro de la indemnizacin recibida del Bara, <strong>4.239.392,98 euros.<\/strong><\/p>\n<p class=\"ue-c-article__paragraph\">La sentencia de la Sala de lo Contencioso-Administrativo recoge que, en enero de 2003, el entrenador acord con el club la extincin tanto de su contrato laboral como primer entrenador del equipo como del contrato de cesin de los derechos de imagen.<\/p>\n<p class=\"ue-c-article__paragraph\">En el acuerdo, <strong>Van Gaal renunci a la clusula indemnizatoria <\/strong>y acept la propuesta del club, que plante abonarle las nminas del resto de la temporada, de febrero a junio de 2003, por <strong>un total de 2.239.392,98 euros, ms una indemnizacin bruta de dos millones<\/strong>, apunta la AN.<\/p>\n<p class=\"ue-c-article__paragraph\">El TEAC consider que dos millones de euros eran indemnizacin por despido, por lo que podra beneficiarse de la reduccin del 40%, mientras que la parte restante, 2.239.392,08 euros, eran &#8220;salario regular&#8221; y, por tanto, no poda aplicarse dicha reduccin, segn explica la sentencia.<\/p>\n<p class=\"ue-c-article__paragraph\">Sin embargo, la Audiencia Nacional argumenta que, &#8220;aunque parte de la indemnizacin coincida en su cuanta con los salarios, no podran serlo porque su percepcin <strong>no respondi a la ejecucin de los contratos de trabajo y cesin de derechos de imagen, sino a la indemnizacin por la rescisin<\/strong> de la relacin contractual&#8221;.<\/p>\n<p class=\"ue-c-article__paragraph\">Por ello, la AN considera que &#8220;<strong>debi permitirse la reduccin del 40% sobre la totalidad de la indemnizacin<\/strong>&#8220;, tal y como reclam el entrenador.<\/p>\n<hr class=\"mid-script\" data-ue-cxid=\"cx_83a9b88a949e8d5637b6e6fe389963468546b555\" data-ue-is-premium=\"false\" data-ue-is-basic=\"true\" data-ue-is-mobile=\"false\" style=\"display:none\"\/><\/div>\n<p><script type=\"text\/javascript\">\n    var utag_data = {};\n    window.addEventListener('ue-dfp-loaded', (s) => {\n        let urls = [\n            {\n                url: 'https:\/\/tags.tiqcdn.com\/utag\/unidadeditorial\/elmundo\/prod\/utag.sync.js'\n            },\n            {\n                url: 'https:\/\/tags.tiqcdn.com\/utag\/unidadeditorial\/elmundo\/prod\/utag.js'\n            },\n            {\n                url: '\/\/e00-elmundo.uecdn.es\/js\/uecomscore_cmp_event.js'\n            },\n            {\n                url: 'https:\/\/cdn.permutive.com\/10453011-272d-49cd-9043-1964fdb36fd8-web.js'\n            },\n            {\n                url: '\/\/e00-ue.uecdn.es\/piano\/ue-piano-e55362f3cccb512e78db.min.js'\n            },\n            {\n                url: 'https:\/\/e00-ue.uecdn.es\/zeotap\/ue-zeotap.min.js'\n            }\n        ]<\/p>\n<p>        urls.forEach((item) => {\n            let a, b, c, d, e;\n            a = item.url;\n            b = document;\n            c = 'script';\n            d = b.createElement(c);\n            d.src = a;\n            d.type = 'text\/java' + c;\n            d.async = !0;\n            d.onload = item.callback ? 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As, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":57223,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-57222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deportes"],"_links":{"self":[{"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/57222","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=57222"}],"version-history":[{"count":0,"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/57222\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=\/wp\/v2\/media\/57223"}],"wp:attachment":[{"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=57222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=57222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/informebajio.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=57222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}