The main accusation against the president of the Argentine Football Association (AFA), "Chiqui" Tapia, is the illegal withholding of retirement contributions amounting to 19 billion pesos in 2025. This situation reportedly involved a delay period ranging from five months to a year, despite the AFA having 45 billion pesos in fixed-term deposits and total income of 453 million pesos. This financial misconduct has brought significant scrutiny and legal challenges against Tapia as the authorities investigate the management of these funds.

Sources from ARCA, consulted by Clarín, claim that Tapia's handling of these withheld funds allowed the AFA to engage in what is termed a "financial bicycle". This scheme was facilitated by a decree that former Economy Minister Sergio Massa issued in 2023, during his presidential campaign. Critics argue that this decree provided the AFA benefits that enabled such financial maneuvers, raising questions about ethical financial practices within the organization and the political entanglements that may have influenced them.

The specific charges against Tapia do not include tax evasion; rather, they focus on the illegal retention of taxes that the AFA collected from its employees and suppliers but failed to remit to the Argentine Revenue Agency (ARCA) within the 30-day deadline as required. The total debt for retirement contributions amounts to 10.7 billion pesos, compounding the financial and legal risks facing the AFA and its leadership amidst ongoing investigations into their fiscal management.