The magistrate José Luis Pascual Martín of Elche Criminal Court Number One has issued a decision regarding the criminal complaint brought by the public prosecutor’s office through the platform Save Elche 1923. The filing targets former Elche CF president José Sepulcre and former secretary Antonio Rocamora in connection with the 2013-2014 financial statements of the club. The document notes that the Ministry of Finance provides access to the case materials, and the Public Prosecutor sought a 36-month repression for both former leaders on charges related to alleged accounting irregularities and discrepancies between transfers, payments, and the funds turned over from the club to the Elche CF Foundation prior to any accounting adjustment.
Judge continues investigation into Sepulcre and Rocamora for four alleged crimes
In the ruling accessible to this publication, the judge states that the irregularities claimed have not been proven beyond the level required for conviction. The judge underscores a core principle: a crime occurs when accounts are falsified in a way that causes economic damage. The document also references the prosecutor’s assertion that there were irregularities or errors in the provisional financial statements of Elche CF. The statement stresses that these issues are not deemed serious enough to warrant criminal action, especially since Elche CF’s annual accounts were prepared by external auditors and approved by the board of directors, not solely by the club’s own managers.
The decision further notes that the alleged crime, raised in the prosecutor’s complaint against the defendant, is considered a deliberate act. Any material harm claimed against the company or its partners remains unconfirmed, and the existence of irregular or unrealistic accounts does not automatically prove intent. The analysis emphasizes that, while some irregularities appear in expert reports, they were not shown to have been designed to harm the organizations involved or their partners.
The judge also explains expenses related to bonuses paid to Elche CF players, which are still being calculated. At one point, a total of 1,530,670 euros had been accrued and credited. An earlier cash balance error was identified and corrected. It is noted that cash transactions tied to sales at the Elche CF store and the execution of season ticket and ticket sales campaigns cannot, by themselves, be read as evidence of damage to the club or its finances.
The record shows no definitive evidence tying these actions to a criminal outcome. The court observes that the available evidence does not meet the standard required to convict on the charges under investigation, and it finds insufficient proof of accounting fraud or document manipulation. The judge highlights that any errors or irregularities, if present, appear unconnected to intentional wrongdoing by the defendant. The result points toward acquittal of the defendants on the contested charges based on the current evidentiary baseline.
In a final note, the court states that Jose Sepulcre Coves and Antonio Rocamora have been acquitted on the charges concerning the matter named Mateo.