Real Madrid has formally requested full access to extensive financial documentation in the ongoing Negreira case, a move that further deepens one of the most significant investigations in football history. The request was made public by former La Liga referee Xavier Estrada Fernández, who is acting as a private prosecutor in the proceedings, through a message shared on his social media channels.
According to the court submission revealed by Estrada Fernández, Real Madrid is seeking the right to examine
all financial audits, due diligence reports, and forensic analyses conducted on FC Barcelona’s finances between 2010 and 2021, provided they are connected to the payments made to José María Enríquez Negreira or entities linked to him. The request specifically names reports carried out by major external firms such as KPMG, PwC, Deloitte, and Kroll.
The scope of the request highlights Real Madrid’s intent to gain a comprehensive understanding of Barcelona’s financial decision-making over more than a decade, particularly as it relates to payments that have become the central focus of the investigation.
Access to Hundreds of Documents and Internal Investigations
In addition to third-party audits, Real Madrid is also demanding access to more than 600 documents submitted by FC Barcelona to the court in July 2023. These materials form a substantial part of the evidentiary record and include financial explanations and supporting documentation provided by the Catalan club during the investigative phase.
Crucially, the request goes even further. Real Madrid is asking for detailed information related to the internal investigation commissioned by FC Barcelona itself. This includes access to preliminary and final reports, transcripts or summaries of interviews conducted as part of that investigation, and any internal verifications or compliance checks carried out by the club.
The intention is to determine not only what was paid, but how those payments were justified internally and whether due process was followed within the club’s governance structure.
Objective: Clarification and Justification
Estrada Fernández summarized the underlying objective of these proceedings, stating that the aim is “to show all the documents and clarify what was paid and why.” Beyond transparency, the request seeks to assess whether the payments can be justified from an economic, fiscal, and contractual standpoint.
At the heart of the matter is whether the multimillion-euro payments made over several years had legitimate business justification or whether they raise concerns about improper influence or governance failures. While no sporting sanctions have yet been imposed, the legal and reputational ramifications continue to loom large.
