Rodrigo Escartín, a partner at Escartín Abogados, explained that, in general, in this type of dispute between legal entities and the tax authority, there are three possible scenarios: smooth nullity, which completely cancels the tax credit; the nullity for purposesin which the authority determines that the debt is less and instructs the treasury to carry out a new calculation under certain parameters, and, finally, that the authority declare the firmness of the fiscal credit.
In February of last year, the SAT notified Alsea of claiming a tax payment for alleged income from the acquisition of goods for the purchase of Vips from Walmart for 3,881 million pesos, a figure that includes concepts of updating, surcharges and fines. . At that time, the Burger King operator also announced that they had sufficient elements to show that this claim was inadmissible, since they complied “in a timely manner” with their tax obligations in relation to the transaction.
The SAT began the review of the transaction, valued at 8,200 million pesos, and determined that the figure did not correspond to the value of the acquired brands, consisting of 362 Vips, El Portón, La Finca and Ragazzi restaurants.
