The Central Operational Unit (UCO) of the Civil Guard in September 2023 has traced the financial accounts related to Gerard Pique, due to his suspected relationship with the contract negotiated with Luis Rubiales during his time as president of the Royal Spanish Football Federation (RFEF) for the Spanish Super Cup to be played in Saudi Arabia, focusing on several transfers. This is stated in the summary of the open case, in which AS has had access. Specifically, Civil Guard agents are investigating five accounts of the former Barcelona footballer and current president of Kosmos. Pique, for the moment, is not accused. The case investigator, Judge Delia Rodrigo, sent a summons commission to Andorra for these accounts and others related to his companies and Andorra CF, of which he has been the owner since 2018. The agents focus on the football club accounts to determine the destination of the funds coming from an account titled by Kosmos. This account states, word for word, “success fees paid by SELA Sport Company are collected in consideration of the mediation services offered in negotiations with the Royal Spanish Football Federation (RFEF) for the agreement of the Spanish Super Cup in Saudi territory”. These commissions are valued by UCO at “four million euros per year”. UCO refers to its two previous reports from December 2022 and May 2023 in which it ensures that “the role of Kosmos Football SL in the negotiations for the celebration of the aforementioned sports event is reflected, as well as the declared economic relationships before the Tax Agency, both internal and external”. Later in this letter, UCO stops at the “business conglomerate” led by Pique, mentioning that the former Barcelona footballer earned 56 percent of Andorra in 2018 through Kosmos. In this regard, it details three movements in bank accounts in Andorra: the first for 3.4 million euros between June 2019 and March 2022 from Kosmos “beneficiary of SELA commissions”. “The transferred amount represented the football club more than a quarter of the revenues received from the Saudi company”. It then quotes Kerad Holding because it declared before the Treasury an income of Andorra origin of 12 million euros, dated February 12, 2021. UCO says it was ordered by Gerard Pique “under the concept of capital growth”. Finally, another entry from Andorra by Kerad Holding worth two million euros is quoted, dated February 15, 2021. The payer was also Pique and the concept of “capital growth” was also used. UCO explains that its request for information is related to the aim of “verifying the possibility that there may have been financial gifts” to Luis Rubiales or other officials of the RFEF from Kosmos or to Gerard Pique and his associates, “as a result of negotiations for the relocation of the Spanish football Super Cup to Arabia”. “There is an urgent need to be able to carry out a complete traceability of the funds received from Kosmos,” UCO continues, according to a report gathered by Europa Press, which confirms that “there is a large flow of money between accounts”. For example, it is noted that “90 percent of the outflows from the SELA payment account are destined for accounts of the same group or related to it”. UCO recalls that there are already banking transactions in Spain and now it must include those of the Principality of Andorra in a series of accounts “from 2019 to date, with the highest possible level of detail”, including products such as loans, credits, cards or letter of credit facilities, among others. In this regard, it seeks to find an account owned by Gerard Pique, as the report states, for “the issuer of the payment of 2,000,000 euros into a Spanish account on February 15, 2021”.