The file includes statements from the manager of Control and Administration, Mónica Bouvet, who described a system in which the authorization of transfers depended exclusively on the treasurer's order, while the official balance sheets were jointly signed by Tapia, Toviggino and the Secretary General. The case also mentions maneuvers to divert funds through shell companies abroad and companies incorporated in tax havens, linked to the financial structure of the AFA during the administration of Tapia and Toviggino
.Between 2021 and 2025, the bank would have channeled more than 300 million dollars out of the Argentine banking circuit, using intermediaries and offshore firms such as TourProdenter LLC and Global FC LLC. These operations are being investigated for alleged money laundering and fraudulent administration. In the specific case of Malte SRL, the AFIP concluded that it is an apocryphal or shell company, created to simulate operations and facilitate evasion maneuvers. Its inclusion in the e-apoc database as a “power plant without operating capacity” implies that the company cannot justify the flows of funds and assets declared to the
treasury.The investigation also detected the participation of family members and relatives of football leaders in the administration and control of related companies, reinforcing suspicions about the existence of a corporate framework aimed at channeling resources outside traditional controls. With the impetus of ARCA, the criminal case now keeps the AFA's management under strict judicial surveillance. Judge Amarante summoned the main managers to testify and ordered restrictive measures, including the prohibition of leaving the country, given the “seriousness of the facts investigated and the severity of the expected penalty” provided for in Argentine criminal tax legislation.
The AFA defense tried to close the case on the grounds of lack of action, but the Justice rejected that approach and confirmed the continuity of the investigation, which could open a new chapter of tension between the institutional ordering process promoted by the national government and the current management of Argentine football.
