The National Court has confirmed the existence of a tax avoidance scheme designed for the irregular transfer of funds and the erosion of taxable income in the Canary Islands' hotel sector. In its ruling SAN 300/2026, which Maspalomas24H has obtained, Section 2 of the Administrative Chamber dismissed the appeal filed by Yudaya, owned by the owners of Hiperdino, confirming that the company used an artificial corporate structure to deduct millions of euros in expenses for advisory services that, in practice, were either never provided or lacked economic substance.
The ruling by the National Court reveals a deliberate breach of the principle of contributing to the support of public expenses. From the perspective of the social doctrine of the Catholic Church, the actions described in the National Court's judgment contravene the principles of commutative justice and the universal destination of goods. The Catechism, in article 2409, explicitly classifies tax fraud as a transgression of the seventh commandment, considering tax evasion through tax simulation mechanisms to be a sin.
The seriousness of the matter lies in the creation of a legal facade to transfer more than one million euros from YUDAYA SL to the related companies Prindaya and Anyaicon, both controlled by brothers José Abraham and Andrés, who act as 50% owners and administrators. The Canary Islands Regional Inspection of the Spanish Tax Agency (AEAT) concluded that these entities operated as mere shell companies without sufficient human or material resources to carry out the "cleaning," "engineering," or "legal advice" services for which they were billed.
The court bases the penalty on a violation of Article 16 of the General Tax Law (LGT), which regulates tax avoidance, after finding that the invoices issued for amounts of €1.375.870,80 in 2010 and €1.797.240,78 in 2011 did not correspond to actual services rendered. The ruling emphasizes the "reprehensible" nature of the conduct, classified under Article 195.1 of the LGT for improperly determining deductible items, finding a deliberate intention to reduce the tax burden through the use of false documents and the lack of an operational structure in the service providers.
In addition to the simulation of services, the ruling confirms the breach of the obligations regarding the realization of the Canary Islands Investment Reserve (RIC), established in 2006 for an amount of €7.042.658,12. The ruling determines that the subscription of shares through debt-for-equity swaps does not constitute a valid realization under Article 27 of Law 19/1994, rejecting the "early realization" method sought by the plaintiff.
The ruling, which declares the deductions for investments in new tangible fixed assets related to the Las Arenas Shopping Center inadmissible because they contravene the twelfth additional provision of Law 43/1995, was issued by Justice Enrique Gabaldón Codesido. The court, presided over by Judge María Asunción Salvo Tambo and composed of Francisco Martínez and Gerardo Tristán, dismissed Yudaya's claims in their entirety, upholding the tax assessments and penalties imposed by the tax authorities.
