A military auditor is convicted of money transfer in Cadiz

1. Permanent Maritime Court No. 4 of Cadiz
2. They found the account without sufficient funds
3. Transfers in your spouse’s name
4. Up to €171,106 “dispersed”
5. Small amounts have been transferred
6. How a judge works
7. He admitted to allocating 80 thousand euros
8. The court gives another figure: €100,909.31
9. Irreversible damage to the image of the armed forces

Permanent Maritime Court No. 4 of Cadiz

he Central Military Court A. was sentenced Commander of the auditor in the Military Legal Authority to One year and eleven months in prisonA fine of 2,100 euros and a special ban from public office for the same period of imprisonment.

The convicted officer is 66 years old and already retired.

According to the ruling he consulted Digital confidentiality, He gave the alarm A Audit Commander, successor The condemned soldier is at the helm Permanent Maritime Court No. 4Located in Cadiz.

And submit a report Reporting the disappearance of a sum of moneyUnidentified from the current account of the said court when the other chief probation officer was its owner.

he Central Military Court No. 2 The preliminary proceedings were opened in June 2021. The case was decided on September 17, 2025.

They found the account without sufficient funds

The auditor leader who reported the events Lack of sufficient balance in the account And the alleged one Violations Related Bonds deposited by the owners of salvaged shipsThis is to be able to deal with the possible compensation that may result from this reason, which has been specified within a file that creates every aid, rescue, or tow.

The judge attached the report BBVA account movements Administered by Permanent Naval Court No. 4 on behalf of the Naval Military Command; Pictures of transfers and Checks charged to the account, which appear to have been cashed by the auditor leader.

Transfers in your spouse’s name

she A yellow folder was found among the files and documents of Naval Court No. 4.

And in it he preserved his predecessor Banking documentsrelated to several Transfer orders in favor of a woman“They are all on the same bank account number and in relation File numbers not found In Maritime Court No. 4.”

It turns out that name The woman to whom these remittances were sent was the same as she had been Wife of the auditor commander.

“In the same folder was found the contract for the BBVA account number (…), in the name of the Military Command of the Marina of Cádiz, together with numerous BBVA correspondence and bank transaction receipts which, although some of them correspond to the naval assistance files and are fully identified, in others, No concept has been defined with charges being charged only on checks where the file number appears“, the report stated.

Not only that. The new judge found so The Permanent Maritime Court account balance No. 4 was €22,419.65 however there should be €60,000Taking into account only the following naval assistance files, for which the following amounts have been proven to be deposited as security.

Up to €171,106 “dispersed”

In the yellow folder, receipts for checks or transfers made personally by the former naval judge and placed in the name of his wife and in the name of non-existent files were found.

“Some of them have their destination in the personal account of the ING Direct entity, and the rest cannot justify the specific destination due to lack of information, but it coincides on recent dates with the income in the aforementioned account, and some of them match in its amount. Increase the possible amount transferred via transfer check to its specified destination to EUR 71,267.73“.

According to one expert, “To this amount we have to add those related Deposits are not returned“To nine files added 99,838.39 euros.

This expert explained that “to calculate the required amount, the total amounts extracted were chosen taking into account what should actually be present in the account of the Permanent Maritime Court, including also the bank commissions that are made in many transfers and in many cases in the case of large amounts, and to this are added the amounts of non-returned deposits documented as justified, which is the total amount transferred by the commander of the auditors, excluding error or omission, 171,106.12 euros“.

During the investigation, reports were requested from the Economic and Administrative Department of San Fernando, the accounts were investigated and several irregularities committed by the Chief Auditor during his charge of Permanent Maritime Court No. 4 were revealed: essentially, a mismatch between the funds deposited in the Court by the owners of the ship for Naval Aid and Assistance, and what was then left in the Court’s accounts.

Documentation A ING Bank account “owned by the Chief Auditor and his authorized wife”With the movements since 1999.

Small amounts have been transferred

“It is clear from the instructions that were implemented that the accused audit leader exercised his duties Permanent Naval Judge from 1999 to February 2021 During this period he was the account holder of the Maritime Court, The sole responsible for storing and managing the deposited amounts As a guarantee, which according to the records is of a general nature,” according to the ruling.

The Chamber of Justice of the Central Military Court decided that “in approximately 2008 or 2009, as a result of a series of… Economic problems and inability to obtain bank financing“, the aforementioned official He seized small amounts from the court accountTo integrate them into their own assets.

How did he manage to act this way for so many years, from 2009 to 2021?

How a judge works

“As a protection mechanism, the audit lead established A road The strategy that Avoid leaving any trace and prevent knowing that the sender and recipient are the same personOr in short, he is the holder of the Maritime Court’s account and his own account.”

The (now retired) auditor leader began preparing Nominal bearer checks in your namefrom the BBVA branch in the maritime village of San Carlos (in San Fernando, Cádiz).

He then “made transfers to his own account, of which he was the sole owner,” anyway. He did not use his name “So that it does not appear that the recipient of the funds coincides with the authorized owner of the Maritime Court account, and Putting his wife’s name or something similar as a beneficiary“.

The ruling states: “In order not to be confused and to be able to follow up on the deposits placed in the account, He identified the transfers that took place on his private account with a fake number“, which had similarities to those that correspond to real files”, although they were files lacking documentary support, and with fictitious numbers It is not reflected in the actual number of files Which was followed by the Maritime Court in those years.

He admitted to allocating 80 thousand euros

This ruling was issued after A According Submitted by the defendant With the charge brought by the Public Prosecution This was confirmed by his defense lawyer.

The commander admitted the facts in writingand encrypted 80.099 euros The total amount of money stolen.

It also made two conversions to Refunding incorrectly allocated amountsOne for 10,000 euros and the other for 5,000 euros.

The Central Military Court held that “it is certain that among the sums allocated illegally, there are those recognized by the commander himself” in a total amount of 80,099 euros.

The court gives another figure: €100,909.31

But the matter does not stop there, rather the number increases according to expert reports Others 20810.31 eurosany The amount will rise to 100,909.31 euros “like The embezzled amount While he was President of the Permanent Maritime Court No. 4 from 1999 until February 2021.”

If the €15,000 contributed as compensation is subtracted for the incorrectly allocated amounts, the result is a total of €85,909. Another 6,500 euros were taken from the incorrectly calculated deposit, “which must be deducted from the above-mentioned amount of 85,909, which provides The final amount is 79,409 euroslike The amount the accused must pay as civil liability“.

The ruling confirms that “the accused’s actions amount to a… The seizure that prevented the use of funds deposited in the current account of the Permanent Maritime Court No. 4 for the purposes prescribed by law After becoming part of their heritage.”

Irreversible damage to the image of the armed forces

He describes his behavior as follows: “The accused, using the powers conferred upon him by his position, He stole part of the aforementioned amounts, either by check or by transfer, and transferred them to his own money.“.

that performance”produced a lot Irreversible damage to the image of the armed forces More specifically, Military Legal AuthorityIts function lies precisely in the correct application of the legal system.

It also caused the ‘consequences’ Economic damage whereOr there is a sufficient balance in the current account of the Permanent Maritime Court No. 4 Make payments derived from the files, influencing third parties outside the armed forces and, in some cases, The Navy will have to undertake this task at its own expense.“.

The ruling held the retired audit leader as responsible as the author, A Completion and continuation of crime against assets in the military field From Article 82.1 of the Military Penal Code, as drafted MisappropriationWith regard to Articles 253 and 250.1.5ª of the Penal Code, In perfect middle competition with the ongoing and completed crime of forgery of a commercial document Provided in Article 390.1.2 degree of the Penal Code, with the consent of the circumstances that modify the criminal liability of Article 21 of the Penal Code, Article 4 relating to unjustified delay and Article 6 relating to the recognition of facts.

It imposes the penalties already mentioned above.