Financial flowAs of 2026-07-17

FC Barcelona → Negreira-linked companies

Phase 8 Final §8.1 — Arm 1, the Negreira flow (buildable; NEG-003/007)

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.

On a narrow screen this flow is presented as vertical step cards rather than a diagram, so nothing here requires pinching or panning. The step cards below are complete.

Step by step

The complete record of this flow, in reading order. Every element states whether it is documentary or reported, and links the source records it rests on.

  1. Payer

    The club whose accounts the payments left.

  2. Recipient companies

    Vehicles that invoiced FC Barcelona directly.

    • DASNIL 95 SL

      Documentary

      Beneficiary · Sociedad limitada · Spain

      Incorporated 2 August 1995 — predating the payments

      Controlled by José María Enríquez Negreira; the principal vehicle. Registered object: advertising and “realización de vídeos deportivos para su comercialización”.

      Sources (2)

      Entity record

    • NILSAD SCP

      Documentary

      Beneficiary · Sociedad civil particular · Spain

      Seasons 2005/06–2014/15

      Controlled by Enríquez Negreira. Frequently mis-rendered “Nisdal” in reporting.

      Reported share
      ~€4.37M — the largest single share, a reported figure and not an adjudicated finding
      Sources (2)

      Entity record

    • TRESEP 2014 SL

      Documentary

      Intermediary · Sociedad limitada · Spain

      Owned by Josep Contreras Arjona, a former Barcelona director who died in 2022.

      Sources (1)

      Entity record

      Onward connections (1)

      • toSOCCERCAM SLUReported

        Triangulated onward payment, 30–50% commission retained

        Repeated payment

        The onward triangulation and the commission range are a Guardia Civil allegation, reported and unadjudicated. Reported, not independently audited.

        Sources (2)

  3. Onward transfer

    Where the Guardia Civil says money moved next.

    • SOCCERCAM SLU

      Reported

      Beneficiary · Sociedad limitada unipersonal · Spain

      Javier Enríquez Romero's company. The Guardia Civil found it had no employees and that it shared DASNIL's address and telephone number.

      Sources (2)

      Entity record

    • RADAMANTO SL · BEST NORTON SL · ESTUDIO ATD

      Reported

      Intermediary · Further corporate vehicles named by the Guardia Civil · Spain

      Additional entities named by the Guardia Civil, linked to Contreras and Molinaro. Their role is documented only as “instrumental”. AEAT reporting put the total count at up to seven corporate vehicles. The record does not establish which payments passed through which of them, so no edge is drawn to or from this card.

      Sources (2)

  4. Terminus

    Where the documented chain ends.

    • Reviewed sources identify no onward payment to a referee

      Documentary

      Terminus — where the documented chain ends · Established negative — the end of the documented chain

      The AEAT told prosecutors: “no consta pago alguno a ningún árbitro… no consta prueba alguna en cuanto a que pudiera influir en resultados.” [Editorial translation: “no payment to a referee is recorded… no evidence is recorded that it could influence results.”] The reviewed charging, court and federation materials do not identify a referee as charged or a specific match as manipulated. No edge is drawn into this card because the reviewed record documents no transfer to a referee.

      Separate line
      ~€3M “de origen desconocido” in Ana Paula Rufas's personal accounts, 1992–2023 (Guardia Civil, August 2024) — under analysis, and a distinct track from the payments above
      Sources (3)

Unresolved conflict

The payment total: the figures do not reconcile

Four years of investigation produced several different totals for the same relationship, computed over different periods, on different bases and by different bodies. They are shown side by side rather than merged into one number, and no correction quietly replaced an earlier figure with a later one. Further, lower totals circulated in journalism during 2023; this record carries no retrieved source for them and therefore does not reproduce them as figures.

Competing totals for The payment total: the figures do not reconcile, shown side by side and not reconciled
BodyFigureDateSources
Fiscalía querella€7.3M / €7.5M10 March 2023
Source (2)
Fiscalía, revised after the AEAT found differences€7.6M2023
Source (2)
Guardia Civil (UOPJ) report€8,389,599.73 — 135 transfers, 2003–2018December 2024
Source (3)

How this site states it. The most recent investigative accounting is the Guardia Civil's €8,389,599.73 of December 2024. Earlier prosecution figures were lower and were revised upward as the tax authority found differences. None of these totals is an adjudicated finding; the conflict between them is unresolved and is disclosed rather than reconciled.

Adjudication

No adjudication

The case is in instrucción before the Juzgado de Instrucción nº 1 de Barcelona, currently extended to 1 September 2026. No one has been tried, convicted or acquitted. Cohecho was struck on 23 May 2024 and blanqueo on 16 May 2024 in the main piece; corrupción deportiva, falsedad en documento mercantil and administración desleal remain live. Corrupción deportiva cannot reach conduct before 23 December 2010, the date LO 5/2010 entered into force.

Sources (3)

The entities on this page also appear in the curated relationship scenes, and every source cited here has its own source record.