The Civil Guard maintains that Rubiales diverted 3.8 million from the RFEF to the construction company that paid him commissions. The company then transferred part of the money to a company controlled by a close friend and partner of LuisRubiales, Francisco Javier Martín Alcaide, alias Nene.

The Civil Guard adds that it has not been able to prove that these operations are justified by any type of professional service and presents them as illegal commissions. Some 300,000 euros in cash were seized from Nene, Rubiale's close friend, at his hotel in Granada.