According to The World, The Treasury argued that James was a tax resident in Spain during that year; However, the midfielder stated that he had resided more than 183 days in the Principality of Monaco. He even highlighted that “there was no prior link, neither economic nor personal, with Spain until July 22”, the date on which his signing for Real Madrid was announced.
However, the Treasurywhich had dismissed his appeal, highlighted that its center of economic activity took place in Spainconfirming that a good part of its income came from the national territory. Finally, The Litigation Chamber concluded that James had been able to prove that he resided at least 202 days in Monaco.
So things are, The National Court considered that the Colombian was a resident in Monaco until his incorporation into the white team was announced.. Therefore, It has been estimated that the allegations of the State Attorney’s Office are irrelevant. and the decision has been made to annul the resolution of the Central Economic Administrative Court issued in October 2020, in which the sanctions imposed on the footballer were issued.
