Klaus, do you have a link about that?
I know nothing about contract law, but I find it weird a situation would exist where money paid for a specific purpose like that would be double-taxed as personal income for Herrera, then business income for Bilbao (and thereby inflate the amount by nearly half).
You could compare it to when you get a bank cheque from a bonds agency for a house deposit or something - at least here, that cash doesn't go on your taxable income because it's in your hands for a couple of days, although perhaps that's because it's legally made out to the eventual recipient.
