The judge extends the investigation to the Barça auditors who did not report the payments to Negreira. As a general rule, these accounting analyzes did not alert us to the payment of almost eight million euros to José María Enríquez Negreiro.

The judge is investigating, in parallel, the actions of the club's intermediate officials who participated in the payments. He attributes them to crimes of sports corruption or bribery, among others, in what constitutes the biggest scandal in the history of Spanish football.