Where the money went, and where the record stops
A financial-flow map runs commercial payer → financial institution → intermediary → recipient. Three such maps were required of this research. Two of them can be built from documents. The third cannot, because the research stage that would have built it was never carried out — and that page says so plainly instead of drawing a chain the evidence does not support.
Each map is drawn only as far as its documents reach. A dashed line and the word “Reported” mean a link is reported and unaudited. A missing line means nothing was found — never that nothing happened.
Phase 8 Final §8.1 — Arm 1, the Negreira flow (buildable; NEG-003/007)
FC Barcelona → Negreira-linked companies
What the record establishes is narrow and financial: FC Barcelona paid companies controlled by a serving refereeing official and his son. According to the cited tax and prosecutor records, the club did not produce written contracts and said it could not locate the reports. What is alleged but unproven is the purpose. The chain below stops where the evidence stops — the sources reviewed by this publication identify no onward payment to a referee.
7 entities · 4 connections · as of 2026-07-17
Phase 8 Final §8.2 — Arm 2, the Messi image-rights flow (buildable; BCN-001/004/005)
Messi image-rights structure
A fully adjudicated and closed personal tax matter. The Audiencia Provincial de Barcelona found that companies wanting to exploit Messi's image commercially contracted through companies in the United Kingdom and Switzerland, while the rights themselves sat with companies in Belize and Uruguay. Three IRPF offences for 2007–2009 were convicted in 2016 and confirmed by the Tribunal Supremo in 2017.
9 entities · 6 connections · as of 2026-07-17
Phase 8 Final §8.3 — Arm 3, the AFA / TourProdEnter flow: NOT DELIVERED
AFA / TourProdEnter
The only independently retrieved record in this module is official Florida corporate filing data for TOURPRODENTER LLC. One La Nación report, not retrieved for this audit, described scrutiny involving AFA-linked transactions reportedly exceeding $300 million. The Argentina Files has not independently verified the article, underlying records, exact amounts or procedural status. No financial flow is drawn.
6 stages never established · as of 2026-07-22