AFA president Tapia formally investigated over alleged tax evasion as court orders asset freezes

A Buenos Aires court has formally charged the Argentine Football Association (AFA) and president Claudio “Chiqui” Tapia in a case centred on alleged failures to transfer withheld tax and social security funds within statutory deadlines.The ruling also covers AFA treasurer Pablo Toviggino and senior officials Gustavo Lorenzo, Cristian Malaspina and Víctor Blanco, with the case being handled in Argentina’s economic criminal jurisdiction.The alleged conduct relates to sums withheld for VAT, income tax and social security contributions that prosecutors say were not deposited within 30 days of the due date across multiple periods between 2024 and 2025.Authorities have provisionally classified the conduct as tax evasion and misappropriation of social security funds, with an aggravating factor cited because more than one person is alleged to have been involved.The court ordered asset freezes of AR$350m for Tapia and Toviggino, and similar precautionary measures have been applied to the AFA as a legal entity, according to reports on the ruling.The investigation began after a complaint by Argentina’s tax and customs authority, which claims unpaid contributions exceeding AR$19bn over the past two years.The judge also maintained previously imposed restrictions including a travel ban preventing Tapia and Toviggino from leaving Argentina while the investigation continues.Tapia has denied direct involvement in the actions under investigation and has argued that he did not have decision-making authority over the alleged tax-handling failures.The AFA has also denied any outstanding tax debt and said obligations were met, contending that payments were ultimately completed and included compensatory interest for late settlement.In its defence, the federation has argued there was no criminal intent, disputed how the relevant deadlines should be interpreted and sought to separate operational tax execution from senior leadership accountability.The case adds to a broader governance and political backdrop around Argentine football, with Tapia’s leadership having become a focal point in disputes over how clubs should be structured and regulated.Any escalation beyond precautionary measures would increase operational risk for the federation, which is heavily reliant on commercial partners and event-driven income and typically requires unencumbered international travel for leadership engagement across FIFA and CONMEBOL calendars.Next steps will depend on how prosecutors frame the alleged pattern of withholding and whether the court determines that governance controls and sign-off responsibilities reach the office of the president and other senior executives.