Overview

• Club Santos said on October 8 that a Control Judge at the Federal Criminal Justice Center in Coahuila issued the ruling on October 7.
• The investigation began in March 2023 with an FGR complaint alleging 17,069,865 pesos in unpaid taxes tied to 2017 payments to players and staff through a trust under income tax–exempt concepts.
• Prosecutors sought to pursue aggravated tax fraud under Article 108, which carries three to nine years in prison, but the judge found the evidence insufficient to show a crime or Irarragorri’s participation.
• Following the decision, outlets reported that Irarragorri can resume his executive duties with Orlegi and Santos, with some reports indicating he will monitor the pending Atlas sale.
• Club Santos and Irarragorri highlighted their cooperation with authorities and expressed confidence in Mexico’s rule of law in a statement announcing the outcome.