The judge concluded that there was not enough evidence to support the accusations of alleged money laundering, tax evasion, and forgery related to the Leo Messi Foundation, and definitively closed the case
The lifting of the tax and banking secrecy of the investigated parties and the firm LIMECU SA.
Reports from the former AFIP (now Revenue and Customs Control Agency) that found no irregularities in the sworn statements or patrimonial inconsistencies.
In a resolution of great institutional impact dated July 1, the head of the National Criminal and Correctional Court No. 4, Dr. Ariel Lijo, ordered the dismissal and filing of the proceedings in case No. 10202/2018. After an investigation that lasted eight years, the Justice concluded that it was appropriate to definitively dissociate Lionel Messi, his father Jorge Messi, his brothers Rodrigo and Matías Messi, and the Leo Messi Foundation from the accusations of alleged money laundering, forgery of public documents, and tax evasion.
The magistrate was emphatic in stating that maintaining the investigation under the current conditions would imply an “inadmissible 'fishing expedition'”, a practice he described as “incompatible with the principles of legality, objectivity, and rationality that govern criminal proceedings”. This ruling sets a limit on the use of state punitive power when attempting to investigate an individual without a “well-founded suspicion”, thereby protecting citizens from arbitrary persecution.
The case originated on June 26, 2018, following a complaint by Fernando Míguez, president of the Foundation for Peace and Climate Change of Argentina, based solely on journalistic publications.
This was supplemented by the testimony of Federico Rettori, a former collaborator of the entity who reported alleged irregularities in the management of funds and social projects. However, the work of the legal defense, led by Matías Cúneo Libarona and Sebastián Castro Cranwell, managed to dismantle each of the suspicions.
Throughout the investigation, exhaustive evidentiary measures were taken, including:
Audits certified by the Professional Council of Economic Sciences of Santa Fe that confirmed that the financial statements of the Foundation between 2011 and 2016 reasonably reflected its patrimonial situation.
Contrary to what the complainants claimed, the judicial investigation established that the Leo Messi Foundation not only fulfilled its social purpose but, in many cases, exceeded the commitments made.
A report from the Attorney General's Office of the Autonomous City of Buenos Aires revealed that, after receiving $20,000,000 for social works, the Foundation invested $10,760,204.19 in effective projects in Villa Soldati, Ciudad Oculta, and Villa Lugano. This represented 53.8% of the money delivered, that is, 3.8% more than it was obligated to by agreement.
Additionally, direct donations to entities such as the Powerchair Football Argentina Sports Integration Foundation (for $123,500) and the Natalí Dafne Flexer Foundation, the latter receiving contributions even in the year 2022, were verified.
