Overview

• The court cleared Ana Duato of all tax fraud charges after finding no evidence she knowingly evaded her fiscal obligations.
• Imanol Arias received a two-year, two-month sentence for five tax offenses under a plea deal, with the term suspended and no prison time to be served.
• Fernando Peña was handed an 80-year prison sentence for orchestrating Nummaria’s domestic and offshore schemes, though his actual term is capped at 12 years.
• Nineteen other defendants—including producer Miguel Ángel Bernardeau and Nummaria employees—were acquitted for lack of proof of intentional wrongdoing.
• The ruling determined that Nummaria operated as a legitimate advisory firm rather than a criminal organization, making deliberate intent the decisive factor in convictions.