Mercedes Urbano López, the head of the tax fraud inspection team in Madrid, testified on Friday in front of the Plaza de Castilla courts, affirming her report regarding Alberto González Amador, partner of Isabel Díaz Ayuso, President of the Community of Madrid.

The report concludes that González Amador fabricated false invoices to evade tax obligations, defrauding the tax authority of €350,910.

Urbano indicated in her testimony that the false declarations were intended to reduce his tax liability significantly.

Urbano appeared as a witness before Judge María Inmaculada Iglesias in the Madrid Court of Instruction No. 19, to corroborate and clarify the findings of her investigation into the alleged tax fraud involving González Amador, who faces charges of two crimes against the public treasury and one for document forgery.

Another inspector from the regional team was also summoned to testify.

The official report details the existence of up to 15 false invoices amounting to a total of €1.7 million that González Amador utilized to claim deductions for fictitious expenses.

According to the findings, he exhibited a “defrauding behavior” and engaged in “deceptive conduct.” To establish the crime of tax fraud, two key criteria must be met: the defrauded amount must exceed €120,000, and it must demonstrate intent to commit the offense.

The tax investigation, led by Urbano and initiated based on a complaint from the Economic Crimes Prosecutor's Office against the President’s partner, reveals that González Amador's consulting firm, Maxwell Cremona, reported a substantial income increase between 2020 and 2021 due to “commissioning in the sale of medical supplies” (approximately €2 million) and the reporting of significant earnings (€1.3 million) from long-term client Quirón Prevención in 2021, in an effort to minimize his taxation.

To achieve this minimization, false invoices were created.

One invoice falsely recorded a €620,000 expense with a Mexican company to falsely reduce taxable income.

The audit reported that the transaction was canceled, and no payment occurred.

Another invoice, amounting to nearly €1 million, was reported for the alleged sale of vaccines to the Ivory Coast company GAYANI LTD, which was never completed, with only €27,000 being paid.

This expense was accounted for by González Amador’s firm at a time when it was already known that the sale would not go forward.

The report also examines 13 other suspicious invoices totaling €178,000 that were “improperly deducted” as expenses.

Consequently, the inspectors noted that the businessman failed to pay tax obligations exceeding €120,000, surpassing the criminal threshold defined by the Penal Code.

The report outlines that González Amador attempted to correct the fraud in the subsequent year's tax declaration, an action that the law explicitly prohibits.

Despite the substantial evidence accumulated against González Amador over the two years of investigation, Díaz Ayuso's government has questioned the independence of the tax authority inspectors.

The administration publicly accused them of conducting a political witch hunt and disseminated through the President’s chief of staff, Miguel Ángel Rodríguez, various inaccuracies regarding González Amador’s tax situation.

One such misleading claim was made on March 13, suggesting that the Prosecutor’s Office had offered a deal to González Amador to avoid prison time by paying a fine and admitting to the crimes, which contradicted the realities of the proceeding.

Rodríguez asserted in a post on X (formerly Twitter) that González Amador could not agree to such a deal because the Prosecutor's Office had allegedly received orders from above to deny any agreement and proceed to trial.

These statements prompted the Attorney General of Spain, Álvaro García Ortiz, to clarify the actual status of the investigation to the public.

This response has led to the opening of a criminal case in the Supreme Court against García Ortiz for an alleged crime of revealing secrets.