They charged 'Chiqui' Tapia with the illegal withholding of AFA retirement contributions totaling more than 19 billion pesos

In a context marked by the tightening of control over major taxpayers and the end of corporate privileges, the justice system charged the president of the Argentine Football Association (AFA), Claudio Fabián "Chiqui" Tapia, in a criminal investigation for the alleged improper withholding of pension contributions and social security contributions. The case targets not only the head of the parent entity of Argentine football, but also its board of directors, and it analyzes a debt that exceeds 19 billion pesos.

The measure was driven by the prosecutor in Economic Criminal Matters, Claudio Roberto Navas Rial, who submitted the request for investigation to Judge Diego Amarante. The investigation focuses on alleged irregularities in the payment of taxes and contributions related to AFA's operations over the last two years, a period in which the entity allegedly accumulated a multi-billion-peso liability with the State.

According to the complaint filed by the Revenue Collection and Customs Control Agency (ARCA), AFA records a debt exceeding 19 billion pesos for tax withholdings and social security contributions that were allegedly deducted from its own employees and from employees of various Argentine football clubs, but not paid within the legal deadline established by the Criminal Tax Regime. The accusation keeps that those funds were withheld without being deposited in due time and form, constituting a maneuver of extreme institutional gravity.

In his opinion, the prosecutor attributed direct responsibility to Tapia based on his institutional role and his administration of the association's tax access code. He also considered that, given AFA's economic magnitude and the amounts under investigation, the inquiry must be extended to other members of the board of directors, on the understanding that they would have taken part in the management and disposition of the funds under analysis.

The case began with a filing by Vanina Vidal, interim head of the Criminal Section of the Legal Division of the Directorate for the Control of Major Taxpayers at ARCA, who expanded on the facts attributed to the Argentine Football Association, headquartered at Viamonte 1366 in the City of Buenos Aires. The complaint stated that the entity allegedly withheld taxes and social security contributions for a total of 19,353,545,843.85 pesos, without paying them once the legal deadline of thirty consecutive days had expired. The amounts correspond to withholdings of VAT, income tax, and pension contributions that were not deposited between March 2024 and September of this year.

In its submission, ARCA classified the reported facts under articles 4 and 7 of Law No. 27,430, which regulates the Criminal Tax Regime. In relation to the fraudulent obtaining of tax benefits, article 4 literally states: "Anyone who, through misleading statements, malicious concealment, or any other scheme or deception, whether by action or omission, obtains recognition, certification, or authorization to enjoy an exemption, tax relief, deferral, release, reduction, reimbursement, recovery, or tax refund from the national, provincial, or City of Buenos Aires treasury shall be punished with imprisonment from one to six years."

Furthermore, regarding crimes related to social security resources, the complaint invoked article 7, which defines simple tax evasion and provides: "Any obligated party who, through misleading statements, malicious concealment, or any other scheme or deception, whether by action or omission, partially or totally evades the national, provincial, or City of Buenos Aires treasury in the payment of contributions or employer contributions, or both jointly, corresponding to the social security system, provided that the amount evaded exceeds the sum of eighty thousand pesos (80,000 pesos) per month, shall be punished with imprisonment from two to six years."

The indictment occurs amid growing public scrutiny of the institutional situation of AFA, an organization that for years operated as an autonomous power, impervious to State oversight and sustained by a corporate logic that is now beginning to crack. In recent months, the entity has come under judicial scrutiny in various cases that have led to investigations into its internal management and its financial statements.

In parallel, this same week the federal judge of Lomas de Zamora, Luis Armella, issued a series of indictments with pretrial detention —under house arrest— against individuals linked to the firm Sur Finanzas, owned by Ariel Vallejo. This financial company, suspected of money laundering, keeps multi-million-peso sponsorship contracts with AFA, which is presided over by Claudio Fabián Tapia, a fact that further aggravates the judicial picture surrounding the leadership of Argentine football.