Real Madrid have taken another decisive step in the Negreira case by formally requesting unrestricted access to FC Barcelona’s financial records connected to the long-running investigation. The move signals an escalation in what has become one of the most closely watched legal disputes in European football.
The request was revealed by former top-flight referee Xavier Estrada Fernandez, who is participating in the proceedings as a private prosecutor. In filings submitted to a Barcelona court, Real Madrid have asked to review all audits, due diligence exercises and forensic financial assessments linked to payments made to Jose Mara Enriquez Negreira or companies associated with him over a prolonged period.
Madrid’s submission covers financial reviews carried out between 2010 and 2021 and specifically references work completed by major external firms, including KPMG, PwC, Deloitte and Kroll. By seeking access to these documents, the club is aiming to piece together a detailed picture of how the payments were authorised, recorded and evaluated internally at Barcelona.
What Real Madrid want to see
Real Madrid’s request extends well beyond external audits. The club has asked for access to more than 600 documents submitted by Barcelona to the court in July 2023, which form a substantial part of the evidentiary record in the case. These include financial explanations and supporting material provided by the Catalan club during the investigative phase.
The filing also seeks disclosure of Barcelona’s own internal investigation into the payments. Madrid have requested preliminary and final reports, records or summaries of interviews conducted during that process, and details of any internal compliance or governance checks carried out by the club. The aim is to determine not only the scale of the payments, but also how they were justified internally and whether established procedures were followed.
In addition, the request covers annual financial statements, internal audits identifying payments to companies linked to Negreira, and documentation related to legal communications exchanged between Barcelona and representatives of the former referee official. Madrid have also asked for specific witness testimony as part of the proceedings.
What is the Negreira case?
The Negreira case centres on payments totalling more than 7 million euros made by Barcelona between 2001 and 2018 to Negreira, a former vice-president of Spain’s Technical Committee of Referees. While the judicial process is still ongoing and no sporting sanctions have been applied, the case has already raised broader questions around oversight, transparency and institutional accountability in Spanish football.
Real Madrid’s involvement has grown increasingly assertive in recent months, reflecting a determination to see the investigation through. That position was echoed publicly by club president Florentino Prez, who has described the affair as the most serious controversy the sport has faced and criticised football authorities for failing to protect its integrity.
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