Two employees of the construction company involved in the plot involving Luis Rubiales created two false budgets with the connivance of a director of the RFEF. The two false proposals had to be more expensive than Gruconsa's for it to receive the contract.

The report has been incorporated into the summary opened by the head of the Court of First Instance and Instruction 4 of Majadahonda (Madrid) to investigate alleged irregularities in federation contracts. Those involved are charged with alleged crimes of business corruption, unfair administration, money laundering and membership in a criminal organization.