The national government on Friday filed a criminal complaint against the Argentine Football Association (AFA) for the alleged misappropriation of taxes and the retention of pension and fiscal contributions totaling over 7,593 million pesos, according to the official document presented to the Economic Criminal Court. The accusation was formalized by the Federal Administration of Public Revenue (AFIP), through its General Tax Directorate (DGI), before the Guarantees Court in Economic Criminal No. 5, presided over by Judge Diego Amarante. The judicial presentation details that the AFA, as a tax withholding agent, allegedly withheld these funds but failed to deposit them on time, violating the obligations established by tax regulations. According to the analysis supporting the complaint, the alleged irregularity began in December 2024 in the case of pension contributions and extended until September 2025, while the non-deposited tax withholdings correspond to August and September of this year. In total, these amounts—including taxes such as VAT, Income Tax, and various withholdings—sum up to the total amount claimed by the DGI. The complaint describes that the AFA, as a legal entity registered as a civil association, was aware of its obligation to deposit these funds with the treasury and the social security systems, but failed to do so within the legal 30-day period after the deadline, which, under the law, allegedly constitutes crimes under articles 4° and 7° of the Tax Criminal Regime (Law 27.430). For the DGI, the delay and non-compliance not only imply the failure to deposit withheld taxes and contributions but would also constitute improper financing by the entity, as these funds are not the AFA's own resources, and their use outside legal terms could have been intended to cover other obligations of the association. The penalties for the alleged crimes range from two to six years in prison, and the DGI requested that the Justice system act not only against the entity but also against “the authors, co-authors, accomplices, concealers, or instigators of the facts,” opening the door to a broader investigation into possible culprits within the AFA's leadership. The judicial filing comes amid a context of intense media and judicial pressure on the leadership of Argentine football, which includes investigations into alleged money laundering, tax evasion, and illicit enrichment crimes. In recent days, Federal Justice conducted simultaneous raids at the AFA's headquarters and more than a dozen football clubs as part of a case involving alleged money laundering and evasion schemes linked to the financial firm Sur Finanzas, which is connected to football leaders. The escalation of accusations comes amid political tensions between the national government and the AFA, which had already been involved in judicial and administrative clashes with the Executive branch as part of failed attempts to modify tax regimes and regulations applicable to clubs and sports associations. From the AFA's circle and its president, Claudio 'Chiqui' Tapia, no official response to the DGI's complaint has yet been issued, although in recent weeks various sources close to the entity have indicated that the judicial and media measures are part of a 'political witch hunt' against it, without further details. The case, in its initial stages, will now be analyzed by the National Justice in Economic Criminal Matters, which must determine the existence of the alleged facts, the possible commission of tax and social security crimes, and the identity of those responsible within the AFA's structure or the administration of its fiscal and financial resources.
