Its important to note that before this investigation was public the Tax Agency 'charged' Barca with false accounting and falsification of invoices (to Negreira), and we agreed to pay the fine of a million rather than send documents of reports that were made.
After examining the accounts they did not believe the invoices were real and demanded documentation from us to justify the removal of certain taxes (from our side) that don't apply when you are doing accredited work such as reports.
They asked us initially for the copy of the invoices, the copy of the contracts made and a description of the services carried out. We sent them back a copy of the invoices however we did not provide any further documentation. In our first responses, we state that we cannot provide any details of said contracts because the contracts formed were entirely verbal and the club has no record of them being made due to that.
The Tax Agency responds again asking that we identify the names of people who helped provide or created these services and that we provide a copy of the reports that the payments correspond to. They then don't get any answer from Barca's financial team, who end up agreeing to pay the million-euro fine for false accounting.
Carles Tusquets, who was the Treasurer of the club at the time this happened and had to respond the Negreira charge (he leaves shortly after) says that these payments were masked from the budgets and the audits that were passed to him and he had not been able to find them.
So basically the club agreed to pay a million euro fine and plead guilty to false accounting re these payments rather than hand the reports over. Does that really seem plausible?
The question is who made the reports Laporta was showing in his hand?