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  • Nike, ante el juez: se enfrenta a una reclamación de 14,6 millones de Hacienda

Nike, ante el juez: se enfrenta a una reclamación de 14,6 millones de Hacienda

Publicado en Noticias.

Nike se expone a una dura sanción en España. La Agencia Tributaria ha iniciado una reclamación de 14,6 millones de euros contra la compañía de equipamiento y moda deportiva, al considerar que no tributó correctamente por los precios de transferencia entre las compraventas de producto y prestaciones de servicios entre las sociedades del grupo. Por el momento, la filial American Nike no ha realizado ninguna provisión por este contencioso.

La inspección de Hacienda se inició en 2015, y desde entonces se han ido incoando actas que afectan al impuesto sobre sociedades de junio de 2010 a mayo de 2013; el IVA de noviembre de 2011 a diciembre de 2012; el IRPF de noviembre de 2011 a diciembre de 2012, y el impuesto sobre la renta de no residentes (IRNR).

La empresa ha presentado alegaciones por Sociedades, según avanza Cinco Días, en referencia a las explicaciones que Nike da en la memoria anual de su filial española. En la misma, la dirección indica que “es posible que la resolución final sea desfavorable para la sociedad”, pese a que no haya dotado ningún importe ni su auditor, Pwc, se lo haya exigido.

American Nike es la mercantil utilizada por el grupo para operar en España, si bien no refleja la realidad del volumen de negocio que genera aquí y en Portugal. La razón es que esta sociedad tan solo cobra una especie de comisión como agente entre la central de pedidos europea, radicada en Holanda, y los diferentes distribuidores y franquiciados con los que trabaja.

Por esta actividad obtuvo unos ingresos de 43,4 millones de euros en el ejercicio fiscal 2018, que finalizó el 31 de mayo de ese año, tan solo un 1,1% más interanual. Por otro lado, el beneficio neto ascendió a 4,8 millones de euros, un 14% más.

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    Full Kit Contents
    The standard Balanset-1A delivery includes:

    Measurement unit with USB interface – primary module with built-in preamplifiers, integrators, and ADC
    2 vibration sensors (accelerometers) with 4m cables (alternatively 10m)
    Optical sensor (laser tachometer) with 50-500mm measuring distance
    Magnetic stand for sensor mounting
    Electronic scales for precise measurement of corrective masses
    Software for Windows 7-11 (32/64-bit)
    Plastic transport case
    Complete set of cables and documentation

    Operating Capabilities
    Vibrometer Mode
    Balanset-1A operates as a full-featured vibration analyzer with features for measuring overall vibration level, FFT spectrum analysis up to 1000 Hz, calculating amplitude and phase of the fundamental frequency (1x), and continuous data recording. The system offers display of time signals and spectral analysis for equipment condition diagnostics.
    Balancing Mode
    The device supports one-plane (static) and two-plane (dynamic) balancing with automatic calculation of correction masses and their installation angles. The unique influence coefficient saving function enables substantial acceleration of subsequent balancing of identical equipment. A specialized grinding wheel balancing mode uses the three-correction-weight method.
    Software
    The easy-to-use program interface delivers step-by-step guidance through the balancing process, making the device accessible to personnel without specific training. Key functions include:

    Automatic tolerance calculation per ISO 1940
    Polar diagrams for imbalance visualization
    Result archiving with report generation capability
    Metric and imperial system support
    Multilingual interface (English, German, French, Polish, Russian)

    Fields of Use and Equipment Types
    Industrial Equipment
    Balanset-1A is efficiently used for balancing fans (centrifugal, axial), pumps (hydraulic, centrifugal), turbines (steam, gas), centrifuges, compressors, and electric motors. In production facilities, the device is used for balancing grinding wheels, machine spindles, and drive shafts.
    Agricultural Machinery
    The device provides special value for agriculture, where reliable operation during season is essential. Balanset-1A is used for balancing combine threshing drums, shredders, mulchers, mowers, and augers. The capability to balance on-site without equipment disassembly allows avoiding costly downtime during peak harvest periods.
    Specialized Equipment
    The device is effectively used for balancing crushers of various types, turbochargers, drone propellers, and other high-speed equipment. The RPM frequency range from 250 to 90,000 RPM covers virtually all types of industrial equipment.
    Benefits Over Competitors
    Economic Effectiveness
    At a price of €1,751, Balanset-1A provides the functionality of devices costing €10,000-25,000. The investment pays for itself after preventing just 2-3 bearing failures. Savings on external balancing specialist services reaches thousands of euros annually.
    Ease of Use
    Unlike sophisticated vibration analyzers requiring months of training, mastering Balanset-1A takes 3-4 hours. The step-by-step guide in the software allows professional balancing by personnel without specific vibration diagnostics training.
    Portability and Independence
    The complete kit weighs only 4 kg, with power supplied through the laptop’s USB port. This enables balancing in remote conditions, at remote sites, and in inaccessible locations without additional power supply.
    Versatile Application
    One device is appropriate for balancing the broadest spectrum of equipment – from small electric motors to large industrial fans and turbines. Support for single and dual-plane balancing covers all typical tasks.
    Real Application Results
    Drone Propeller Balancing
    A user achieved vibration reduction from 0.74 mm/s to 0.014 mm/s – a 50-fold improvement. This demonstrates the remarkable accuracy of the device even on small rotors.
    Shopping Center Ventilation Systems
    Engineers effectively balanced radial fans, achieving lower energy consumption, abolished excessive noise, and extended equipment lifespan. Energy savings offset the device cost within several months.
    Agricultural Equipment
    Farmers note that Balanset-1A has become an essential tool preventing costly breakdowns during peak season. Decreased vibration of threshing drums led to decreased fuel consumption and bearing wear.
    Investment and Delivery Terms
    Current Prices

    Complete Balanset-1A Kit: €1,751
    OEM Kit (without case, stand, and scales): €1,561
    Special Offer: €50 discount for newsletter subscribers
    Bulk Discounts: up to 15% for orders of 4+ units

    Ordering Options

    Official Website: vibromera.eu (recommended)
    eBay: trusted sellers with 100% rating
    Industrial Distributors: through B2B channels

    Payment and Shipping Terms

    Payment Methods: PayPal, credit cards, bank transfer
    Shipping: 10-20 business days by international mail
    Shipping Cost: from $10 (economy) to $95 (express)
    Warranty: manufacturer’s warranty
    Technical Support: included in price

    Summary
    Balanset-1A constitutes an perfect solution for organizations seeking to implement an successful equipment balancing system without substantial capital expenditure. The device opens up access to professional balancing, permitting small companies and service centers to offer services at the level of large industrial companies.
    The blend of reasonable price, ease of use, and professional functionality makes Balanset-1A an indispensable tool for modern technical maintenance. Investment in this device is an investment in equipment reliability, reduced operating costs, and enhanced competitiveness of your enterprise.

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