Spain's Regional Tax Inspection Office of Catalonia has issued a formal report clearing Barcelona of the central accusation in the long-running Negreira case: that the club paid referees to influence match results.
The report is unambiguous. No payment to any referee is recorded, the agency stated. No proof exists regarding the possibility of influencing results. The authority reviewed bank transactions spanning the full period in question and found no direct payment to any official who refereed matches. It also noted that Jose Maria Enriquez Negreira, to whom Barcelona paid more than 7.5 million euros between 2001 and 2018, was no longer an active referee during the years the payments were made. He held a position as former vice president of the Technical Committee of Referees, but did not officiate games in that period.
The findings align with the position Barcelona have maintained throughout the investigation: that payments to companies linked to Negreira were made in exchange for reports on referee tendencies and carried no corrupt intent. La Liga president Javier Tebas said earlier this year that it is clear Barcelona did not pay referees.
The report lands amid escalating tension between Barcelona and Real Madrid over the case. Madrid president Florentino Perez has publicly claimed that 14 titles have been stolen from his club, and Real Madrid are reportedly lobbying UEFA to take action. Barcelona's legal team is now studying defamation proceedings against Perez over his comments. The criminal case through the Spanish courts remains ongoing, but the tax authority's findings represent a significant development in Barcelona's favour.
