ARCA was accepted as a private prosecutor in the investigation that involves Chiqui Tapia, Toviggino, and the leadership cúpula for more than $19.3 billion
The judicial situation of the Argentine Football Association has added a new front of maximum seriousness. The national Government, through the Revenue Collection and Customs Control Agency (ARCA), was accepted as a plaintiff in the case that is investigating AFA and its nefarious president, Claudio "Chiqui" Tapia, for the alleged improper withholding of taxes and social security contributions in an amount that exceeds19.3 billion pesos.
The decision was made by Economic Criminal Court judge Diego Amarante, who authorized the agency to act as a private prosecutor within the case file. That role will allow ARCA to intervene actively in the case, request evidentiary measures, and state its position regarding the various motions filed by the defense teams.
ARCA podrá intervenir activamente en la causa
The investigation originated from a complaint filed by the General Tax Directorate (DGI) and has as its main defendants Tapia, his right-hand man, treasurer Pablo Toviggino, secretary general Cristian Malaspina, andgeneral director Gustavo Lorenzo for the crime of aggravated tax evasion, which carries severe prison sentences.
According to ARCA, the scheme attributed to AFA consists of having acted as a withholding agent for national taxes and Social Security resources, effectively carrying out withholdings from third parties that were obligated to pay and then failing to remit those funds to the treasury within the legal deadlines. The agency maintained that this conduct constitutes a crime of omission, since the duty to deposit the money arises directly from its role as a withholding agent.
The initial complaint detected unpaid obligations totaling $7,593,903,512.23, divided between tax and social security withholdings. Subsequently, an expanded filing added another $11,759,643,331.62 corresponding to periods ranging from March 2024 to July 2025. With both sets of charges, the total amount under investigation exceeds $19.3 billion.
Toviggino y Tapia están hasta las manos en la Justicia
ARCA emphasized that the disputed amounts do not constitute AFA's own funds, but rather resources that belong to the State from the very moment of withholding, so their non-remittance implies an improper appropriation of public funds. In addition, the agency argued that the crime is committed with intent, understood as the knowledge of the legal obligation and the real possibility of complying with it.
Meanwhile, the Government's advance against AFA is not limited to this case. ARCA also reported an alleged money laundering scheme linked to Sur Finanzas, a company related to Tapia, while the General Inspectorate of Justice (IGJ) demanded explanations for alleged irregularities in the association's financial statements. A judicial combination that has set off the alarm at the top of Argentine football and that threatens to have high-impact criminal and political consequences.
