Following a complaint from ARCA, the economic criminal prosecutor Claudio Navas Rial requested to deepen the case for alleged aggravated tax evasion and the use of fictitious suppliers.
Prussian Blue SRL also came under scrutiny, having invoiced almost 19.2 million pesos for supposed digital services and software updates. When inspectors arrived at the address linked to the company, relatives of the alleged owners claimed that those involved were doing "odd jobs" and had no technical knowledge related to programming or digital marketing.
For the prosecution, the joint analysis of these operations allows for the conclusion that "the observed operations constitute instrumental maneuvers of simulation, aimed at generating undue tax effects" and stated that the firms "lack operational, economic, and financial capacity".
The complicated judicial front that the Argentine Football Association (AFA) and several of its main leaders are going through has added a new chapter. The economic criminal prosecutor Claudio Navas Rial requested to expand the investigation against the unpresentable Claudio "Chiqui" Tapia, his right-hand man, the treasurer Pablo Toviggino, and other authorities of Argentine football for alleged aggravated evasion maneuvers through the systematic use of false invoices and fictitious companies.
The presentation was made before Judge Diego Amarante based on a complaint initiated by the Revenue and Customs Control Agency (ARCA), which detected million-dollar irregularities in operations carried out between 2023 and 2025. According to the prosecutor's request, the entity would have used suppliers without real operational capacity to conceal the final destination of funds linked to thetax on Undocumented Exits and reduce tax burdens.
The investigation claims that the maneuver included fictitious invoicing, non-existent addresses, companies without employees or verifiable activity, banking inconsistencies, and closed financial circuits considered irregular, through 24 suspected suppliers. The amount under analysis exceeds 916 million pesos, while the estimated adjustment in favor of the treasury is around 320 million, including interest and fines. Navas Rial also warned that the operations "would have been repeated and sustained over an uninterrupted period of time", prompting him to request an evaluation of whether there was a possible "tax criminal association".
The AFA would have used fake invoices to divert funds.
Among the questioned companies is Central Hotel SRL, which invoiced nearly 9.6 million pesos for supposed works at the Ezeiza site despite being registered as a hotel company. According to the investigation, the checks issued for those payments ended up linked to buying and selling livestock operations.
Another of the highlighted cases is that of Capadoccia SRL, which issued invoices for more than 56 million pesos related to works and materials. However, ARCA was unable to locate the company and one of the individuals listed as a partner stated that they were completely unaware of the firm and claimed that another person was collecting money for signing documentation.
"They did not perform the billed services, they are part of structures lacking economic substance and, therefore, the questioned operations are non-existent from a factual and economic standpoint", they added.
The expansion of the investigation seeks to determine whether there was an "illicit tax association."
The expansion of the investigation includes Tapia, Toviggino, Víctor Blanco, Cristian Malaspina, and Gustavo Lorenzo, in addition to the AFA itself as a legal entity. The prosecutor believes that all of them had administrative and decision-making capacity during the investigated period.
This case thus adds to the previous file in which the leaders have already been prosecuted for alleged undue retention of taxes and social security contributions amounting to nearly 19.3 billion pesos. That resolution has already imposed million-dollar seizures and is still under review by the National Chamber in Economic Criminal Matters.
Meanwhile, Tapia and the other accused executives remain under a travel ban, although the leader recently received judicial authorization to travel to the 2026 World Cup and other events related to his role as the highest authority of the AFA and in the CONMEBOL Executive Council after presenting a substantial bond and having to comply with a series of conditions imposed by the court.
