July 24, 2021

The Audiencia of Madrid refuses to file the investigation into the alleged tax fraud of Rato in 2014 and 2015

The Audiencia of Madrid refuses to file the investigation into the alleged tax fraud of Rato in 2014 and 2015



Section 23 of the Provincial Court of Madrid has refused to close the investigation into the alleged tax fraud that could have been incurred during 2014 and 2015, the former president of Caja Madrid and Bankia, Rodrigo Rato, whose defense had requested the Court of Instruction 31 of the capital that left these fiscal years on the margin.

The investigating court of the so-called 'Rato case', which investigates its personal assets, decided last July to extend the main piece to include these two exercises as subject to investigation for tax fraud, as requested by the Prosecutor's Office, as reported by Europa Press

The defense of Rato appealed to the Provincial Court, which now removes the reason because it understands that extending the purpose of the procedure to these other two exercises is not, as it argues, an excess in the investigation despite arising from documents seized beyond the limits expressed by the order of entry and registration of April 16, 2016, since "a complaint initiates the criminal investigation, but can not exhaust it, neither objectively nor legally".

"On the contrary," continues the resolution, "as the investigation progresses, by virtue of the data that emerges with the practice of its proceedings, the factual object and the personal fabric may well increase, for the simple reason that it results impossible to guess from the beginning where the initial news can lead ".

After rejecting that this action involves a prospective investigation, as denounced by the researcher, the magistrates affirm that the new discoveries "resulting from the study of the documents seized, place us before the so-called cases of casual findings", about which it has already been pronounced affirmatively the Supreme Court.

In this way, neither the officials of the Tax Agency can obviate the result of the study nor the investigating judge can reject the extension request, "because the findings derived from the initial registration are legitimized despite the concretion of the order that gave rise to the case "

However, the Provincial Court, in order not to delay the processing of the process, leaves to the consideration of the investigating judge the convenience of opening a separate piece for the investigation of these facts, for the desirable conclusion within a reasonable time of the main cause .

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