Was Julián Álvarez's penalty correctly annulled?: what the regulations say

After 120 minutes of play at the Wanda Metropolitano, Real Madrid and Atlético tied 2-2 in the Champions League round of 16 series, with a goal from Gallagher to equalize the aggregate. The pass to the quarterfinals had to be decided from the penalty spot, and there was controversy,  was Julián Álvarez's penalty correctly annulled?

The first leg at Santiago Bernabéu had been a victory for Los Merengues by 2-1, while in the return leg, Los Rojiblancos won 1-0 with an early goal from Connor Gallagher 27 seconds into the match, tying the series and subsequently taking it to extra time. In the half-hour of extra time, both teams failed to make a difference, and the last round of 16 tie had to go to penalties to determine a winner.

Real would win the toss and choose to start shooting. The first to execute was Mbappe, who did not disappoint, followed by the Norwegian Sorloth, who did the same, and Bellingham, who would make it 2-1 in the penalties. Now the moment of controversy,  the next to score was Julián Álvarez, however, when he kicked, he slipped, and the VAR detected that there was a supposed double touch in his execution, annulling the goal and leaving Atlético at a disadvantage.

According to rule 14 of the International Football Association Board (IFAB) regulations, "If, after a penalty kick has been taken, the kicker touches the ball a second time (except with their hands) before it has touched another player: an indirect free kick is awarded to the opposing team, to be taken from the place where the infringement occurred". Although it doesn't specify the case of penalty shootouts, the description of the IFAB quote matches the Álvarez situation, which is not 100% clear.

In relation to this, there are two quite well-known similar precedents. The first is Martín Palermo against Platense at Vélez's field in the Clausura 99. Despite the fact that the Titan slipped and hit it with both legs, the referee team validated the goal. Faced with this unprecedented situation from a regulatory standpoint, the IFAB ratified the goal, arguing that it was "accidental" and could not be considered "a voluntary act".

The other case was more recent, Pablo Solari's penalty against Inter de Porto Alegrein the round of 16 of the 2023 Copa Libertadores, in the long shootout that ended 9-8 in favor of the Brazilians. When the series was 7-7, the River player took his penalty and also slipped, making contact with both legs. The VAR would later determine that there was a double touch, annulling the conversion and putting the Brazilians at match point.

Beyond the controversy, the series continued its normal course, ending in a 4-2 victory for Real Madrid, who will play against Arsenal in the quarterfinals on April 8 at 4 PM, Argentina time.