The president of the AFA, together with the treasurer and other leaders, are being investigated for allegedly withholding tax and pension contributions of more than 19 billion pesos
The decision was taken by Judge Diego Amarante, who charged them with misappropriation of aggravated taxes and social security resources, in a file that also covers the AFA itself as a legal entity. In addition, it ordered embargoes of 350 million pesos on the assets of both leaders and the prohibition of being absent from their homes for more than 72 hours without prior authorization from the Court, while theban on leaving the country was also maintained
.
The file began at the end of 2025 after a complaint filed by the Customs Collection and Control Agency (ARCA), which detected irregularities in the payment of tax and social security obligations by the entity.
The AFA would have illegally withheld pension and tax contributions of more than 19 billion pesos According to the resolution, the entity would have withheld and not deposited in a timely manner taxes such as VAT and profits, together with employer contributions, between March 2024 and September 2025, for a total amount exceeding 19 billion pesos.
The ruling details that 34 events related to taxes and 17 related to social security are being investigated
.
The judge considered that it was not an economic impossibility, but rather a deliberate decision. In this regard, he stressed that the AFA had sufficient liquidity, with million-dollar investments in fixed terms and financial operations that generated interest capable of covering part of the debt
.
Cristian Malaspina, current Secretary General; Víctor Blanco, former Secretary General; and Director General Gustavo Lorenzo, were also prosecuted in the case.
For them, embargoes were arranged, of 350 million pesos in the case of Lorenzo and 150 million for the other leaders, although without restrictions on leaving the country
.
In his defense, Tapia denied direct responsibility for tax management and maintained that his role was limited to the "institutional “, dissociating himself from operational decisions. Along the same lines, other managers argued that they had no interference in the fiscal administration or pointed out that the decisions questioned were prior to
their functions. Tapia tried to detach himself, arguing that he is limited to institutional issues.
For his part, Toviggino proposed a technical defense based on current regulations that, according to his position, enabled extensions and fiscal relief schemes, ruling out the existence of fraud. However, the judge rejected these arguments and maintained that there was a systematic maneuver to withhold
State funds.
This ruling constitutes the first prosecution against the leadership of Argentine football in a case of this type, in a context in which other financial movements of the entity are also being analyzed, and may be appealed to the National Economic Criminal Chamber.
