Manuel Luís Goucha on TVI
The arbitration court considers that Goucha created an unnecessary company to pay IRC instead of IRS, benefiting from a much lower rate.
The presenter Manoel Luís Goucha lost a tax dispute with the Tax Authority, after the arbitration court found that the company through which he channeled his earnings was essentially created to get tax advantages.
The decision, recently published by the Administrative Arbitration Center (CAAD), validates the application of the general anti-abuse clause and establishes a total bill of 1.17 million euros relating to the year 2019.
Of the amount, around R$670,000 corresponds to additional tax and the remaining R$500,000 to compensatory interest. At issue is the use of a company to which Goucha freely ceded the image rights and exploitation of his professional activity. Through this company, he started billing television presentation and advertising services, allowing income would be taxed under IRCat a rate significantly lower than the IRS.
The Tax Authority concluded, after an inspection carried out in 2024, that the corporate structure did not have a valid economic justificationfunctioning mainly as a mechanism to reduce the tax burden. The arbitration court agreed, classifying the company as a “hollow company”, without its own means to carry out the activity, dependent exclusively on the personal intervention of the presenter.
According to the referees, the services provided are inseparable from the figure of Gouchawhich is the essential element for its achievement. In this context, they considered that the company was “expendable” and that it was created with the clear objective of paying less taxes, explains .
The decision also highlights the advantage obtained with this model. If the income had been declared directly in the presenter’s name, they would have been subject to income tax rates close to 48%. When channeled through the company, they were taxed in IRC, with rates between 17% and 21%.
The case has similarities with situations involving other public figures, such as Cristina Ferreira or former coach Fernando Santos. Despite the unfavorable decision, Goucha will still be able to appeal.
