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Canary Islands Public Prosecutor's Office · DIP 2/2026

Fiscalía opened DIP 2/2026, closed it and preserved the judicial route.

The 6 March Decree records that the investigation proceedings were opened on 11 February 2026. The 9 March notice communicated closure and expressly recalled that the complaint could be repeated before the competent judicial body. That route was exercised through a separate complaint signed on 17 and presented on 18 June, followed by an amplification. Material update: a clarification decree dated 23 August and notified on 25 August acknowledges the earlier criminal module concerning the Judge, maintains the closure of EG 112/2026 and identifies the Las Palmas Provincial Public Prosecutor's Office as territorially competent for the newer civil/mercantile matters. We publish the complete pleadings, their stamped copies and an analysis that separates documents, allegations, inferences and questions that remain open.

Planning update · 19 September 2026

DP1901 and E.G.745: response target for 20 September evening

Gil Marer’s operational target is to complete the respective responses by the evening of 20 September 2026, Canary Islands time, at the latest. This is a working target, not a verified legal deadline or a change to any applicable period. No filing is announced here.

DP1901 · personal actionsComplete notices, requests and preservation steps Gil can initiate himself, with a distinct recipient and function.
DP1901 · judicial remedyA separate lane requiring professional review and filing. It is excluded from the personal-action count.
E.G.745 · separate responseIncorporate the DP1901 module and complete the successor response within the same operational target, without waiting indefinitely for other authorities to reply.

Controlled state:13 recovered direct personal-action candidates; 20 connected economic, recovery or access routes. These working sets establish neither 33 necessary new filings nor an exhaustive historical census. The final total remains open. Drafting, registration, receipt and incorporation are separate states.

The 14 September Auto, received on paper by post on 18 September and photographed, records a 29 July Fiscal report seeking archive. The native electronic court PDF, signed report, author and corpus, and official Ref.21/Ref.24 allocation/association bridge remain outstanding. The Ref.21→DP1901 chronology is contemporaneously corroborated; the direction of the identity collision is not certified.

One economic chain; distinct powers and proof

Gil Marer/Aweswell’s attributed hypothesis connects Community authority and minutes, debt/voting/exclusion, procedural use, insolvency and supervision, control/title, RIC/RICPE, works/HNT/MYND, incentives/FEDER, operation and income. It is a criminal and patrimonial hypothesis to test, not a guilt finding. Later participation or instrumental inclusion of third parties does not establish knowledge or intent.

Preserve first → trace value → determine merits → recover or restitute where legally available. Each authority receives a request within its powers. No indiscriminate confiscation is sought; portfolio sales, management-company turnover and asset values are not added together.

Control 19/09/2026. Publication describes the programme; filing requires the exact submitted bytes and official receipt. These notices do not suspend the judicial remedy period.

18 SEP 2026 · FULL AVAILABLE-CORPUS DIGITISATION

DIP 2/2026 can now be read source-by-source.

Public-safe full text now covers the 13 January complaint, 8 February amplification, 6 March decree, 9 March notice, 11 March correction/update and its REGAGE receipt. The separate 11 February opening decree remains unlocated, so this is a complete digitisation of the located available corpus, not a claim that the certified Fiscalía file is complete.

13 JAN · 5 PAGES

Initiating complaint

Defines the 12 September and 11 November 2025 orders and the alleged knowing refusal to exercise supervision.

8 FEB · 5 PAGES

Amplification

Adds temporal continuity, fees, Valencia and DIP 20/2026, and asks for integrated review and the complete insolvency record.

11–12 MAR · 4 + 2 PAGES + TRACE

Appeal-status correction and registry routing

The filing states that the decisions cited in the Decree had been appealed. REGAGE26e00026303869 proves formal presentation to the Canary Islands Prosecution Office. A later automated notification reports that the registration passed to that office’s General Registry for processing at 08:25:36 on 12 March; the email itself says it is informational and has no legal value.

Gap preventing a complete-file claim: registry routing to the Fiscalía office is documented, but the separate 11 February opening decree, complete certified DIP 2 index, substantive case-file incorporation, examiner/access trace and any later merits response/reconsideration remain missing.

PRIMARY DOCUMENT + INTERCONNECTED CRITIQUE

The 6 March Decree, shown in full and audited against the record around it.

The critique does not replace the document: it starts with it. The viewer shows the public DIP 2/2026 Decree and the analysis below separates official text, documentary contradiction, analytical inference and evidence still missing.

The browser could not display the embedded PDF.

Open the complete PDF →

1 · ATLANTE and the appeal: the clearest factual pressure point

The Decree says that as of 2 March no appeal was shown against the 11 November order and uses that absence to reinforce finality. The controlled court record, however, shows that RPL 3319/2025 had already been formed and registered on 28 January and that on 18 February the Mercantile Court recorded the appeal filing and transmitted the matter. This establishes a discrepancy between the Decree's premise and the located court record; it does not by itself establish why ATLANTE failed to show it or any deliberate falsehood.

Open the RPL 3304/3319 appeal family →

2 · “Not shown” is not the same as “non-existent” or “final”

The analytical issue is not merely the database query but the move from non-display to a conclusion about timely use of appeal and finality. The auditable questions are what fields were queried, what records were extracted, what the database coverage was, and why that query became a substantive premise of the closure.

3 · The Decree describes a concrete accusation, then reframes it as disagreement

In its own factual summary, Fiscalía records the allegation of a knowing refusal to examine identified facts and exercise ex-officio supervision. Later it treats the nucleus as disagreement with judicial rulings. The critique is not that Fiscalía had to accept the allegation; it is an internal characterisation tension between the act/omission and duty the Decree itself describes and the later “mere disagreement” frame.

Open the autonomous judicial complaint · daily reference no. 24 →

4 · Source denominator: “apparently unrelated” needs a source→relevance map

The Decree sets aside wider historical/other-file material as apparently unrelated to the immediate object. The narrower methodological criticism is that sources should be classified by the proposition they were offered to prove: principal act, knowledge, continuity, prior notice, supervisory capacity or subjective element. A source may fail to prove prevarication and still be material to one of those propositions.

5 · The correction was filed and reached the Fiscalía registry; substantive treatment remains open

REGAGE26e00026303869 formally recorded on 11 March that the orders had been appealed. A later routing trace reports passage to the General Registry of Fiscalía CAC on 12 March. That strengthens receipt/routing; it does not prove case-file incorporation, personal review by a Fiscal, reconsideration or a merits response. Those are now the precise production gaps.

6 · DIP 2 does not end the chain: the same issues reappear in DP 1901 and E.G. 745

The 14 September DP 1901 order again treats the dispute as alleged judicial prevarication and contains a further appeal proposition, while recording that the Public Prosecution Service sought dismissal on 29 July. Because that prosecution report remains unproduced, it is still unknown what corpus the Fiscal received, whether the 11 March correction was included, and how the Control 21 / daily-reference-24 identity collision was understood.

Open the DP 1901 order + critique →

Critique boundary: the appeal-status discrepancy is documented. The criticisms of method, sufficiency, internal consistency and traceability are Por Derecho/Gil Marer's analysis. None of this by itself proves deliberate falsehood, prosecutorial prevarication, capture, outside coordination or that DIP 2 necessarily had to reach a different result.

SOURCE → ASSERTION AUDIT

Documented inaccuracies versus alleged analytical errors.

The record separates a verifiable procedural discrepancy from any inference about intent. The former can be shown by documents; the latter requires competent actor-specific assessment.

1 · Appeal / finality

The Decree says the 2 March ATLANTE check showed no appeal against the 11 November order and uses that absence to reinforce finality. On 11 March Fiscalía was formally told that an appeal existed; later records identify RPL 3319/2025 and RPL 3304/2025.

Limit: the repository still does not know exactly what ATLANTE displayed on 2 March or how the 11 March correction was handled.

2 · Described object versus claimed lack of basis

The Decree itself describes the complaint as alleging a knowing refusal to examine facts and exercise supervision. Por Derecho therefore challenges the later characterisation of the accusation as lacking an identifiable objective basis.

3 · Acknowledged ≠ substantively examined

Material appearing in the insolvency file or being mentioned does not by itself show substantive examination. The complaint alleged precisely a refusal to reach the merits of the identified supervision facts.

4 · Ordinary appeal ≠ complete criminal answer

Por Derecho challenges the weight placed on the ordinary appeal route: correcting a judicial decision on appeal and assessing whether criminally relevant conduct occurred are distinct questions.

5 · “Apparently unrelated” supporting material

The Decree separated wider historical/other-file material from the immediate object. The criticism is that some of that material could still bear on notice, knowledge, continuity or subjective element without itself being the challenged resolution.

Evidential boundary

None of these points by itself proves deliberate falsehood, prosecutorial prevarication, capture, coordination or bad faith. The complete file, post-11-March handling and downstream DP 1901 transmission remain decisive.

Official file records located and published

The opening, closure and notice sequence, in the institution's own documents.

The public copies preserve all substantive text, the signatory, date, proceeding number and NIG. Only direct contact details and electronic-verification locators/codes unnecessary to understanding or auditing the decision are omitted.

11 FEB · OPENING

The later Decree records the opening

Recital three records that the investigation proceedings were opened by a decree dated 11 February 2026.

«Se abrieron [...] las anteriormente reseñadas diligencias de investigación mediante decreto de fecha 11 de febrero de 2026».

Limit: the 11 February opening decree is not published here as a separate item; the opening is documented by the 6 March Decree.

6 MAR · DECREE · 10 PAGES

Decision and closure decree

Electronically signed by Juan Manuel González-Casanova Ruiz, Prosecutor. It orders closure and states that the decree does not have res judicata effect.

Evidence: EVID-2026-FISCALIA-DIP2-DECRETO-002

9 MAR · NOTICE · 1 PAGE

Notice to the complainant

Electronically signed by Ernesto Vieira Morante, Prosecutor. It communicates the closure, encloses the decision and recalls the right to reiterate the complaint under Article 773 LECrim.

Evidence: EVID-2026-FISCALIA-DIP2-OFICIO-001

What this establishes: receipt, opening, a closure decision and notice occurred; the judicial route was expressly preserved. What it does not establish: opening did not validate the complaint, while closure neither proves that the entire historical sequence of Insolvency 36/2012 was examined nor produces res judicata.
Reading notebook for the notice

Three sentences control its scope.

«abiertas en virtud de su escrito de fecha de entrada [...] 20-01-2026»

Context: establishes the origin of DIP 2/2026 and the identified subject of the communication; it does not establish that each annex or later fact was placed on the file and examined.

«dichas diligencias han sido archivadas»

Context: gives notice of the outcome. The reasoning and the statement that closure has no res judicata effect are in the attached Decree, not this isolated sentence.

«puede reiterar su pretensión ante el Órgano Judicial competente»

Context and effect: expressly preserved the route Gil Marer attempted to exercise on 18 June. The notice did not itself allocate that later complaint or determine which court had to receive it.

Joint reading: notice + closure Decree + later judicial complaint. No document should be made to say what belongs to another.

Material update · communication received 25 August

EG 112/2026: the clarification acknowledges the earlier Judge-related investigation, maintains closure and identifies a territorial route.

The official Decree is dated 23 August 2026. The public copy retains all three pages and the complete substantive reasoning; only direct contact details and the embedded signature certificate are omitted. The decision states Fiscalía Superior's position: it is not a judicial determination that the underlying allegations are true or false.

Reading notebook · four passages

What it acknowledges, excludes and routes.

“Mr Marer is not wrong in stating that a criminal investigation proceeding exists [...] for an alleged offence of prevaricación.”

Context: the Decree expressly acknowledges the existence and criminal subject of DIP 2/2026. It also says that file was provisionally closed for want of rational criminal indicia; the acknowledgement does not validate the complaint.

The 2 and 20 August emails “do not allege any criminal irregularity against the Judge in the same or similar terms.”

Context: that is the stated reason for not opening a new investigation or reopening DIP 2/2026. The characterisation concerns those two emails; it does not determine the allocation or destination of the separate judicial complaint presented on 18 June.

Territorial competence “would concern the Provincial Public Prosecutor's Office of Las Palmas de Gran Canaria.”

Context and effect: for the newer civil/mercantile matters, the Decree identifies a territorial office. That creates a finite traceability question: what was transferred, when, with what index and under which receiving reference.

“IT IS AGREED [...] maintaining the full effect of the decision.”

Result: the clarification does not revoke EG 112/2026's closure and states that no appeal lies against this Decree. Publication documents that adverse outcome without converting it into a conclusion on every economic, professional, judicial or public-funds module.

Evidence: EVID-2026-FISCALIA-EG112-ACLARACION-003 · official Spanish source · notification located on 25 August 2026. English renderings are analytical translations.

Institutional congruence audit

Eight contradictions, uncorrected errors or consequences that remain open.

The comparison addresses the office's position across DIP 2/2026 and EG 112/2026, not one person's intent. Each row distinguishes the source record, official response and the limit of what may be concluded.

IssueSource recordFiscalía positionControlled contradiction or incongruenceStatus / limit
Privileged jurisdictionDIP 2/2026 was opened to assess possible criminal responsibility of a magistrate; the 20 August communication recalled that precedent without automatically making a new accusation.The 19 August Decree said no person with privileged jurisdiction was implicated; the 23 August Decree acknowledges that the earlier criminal proceeding existed but says the new communications do not renew that attribution.The second decision narrows and corrects the first decision's categorical premise. It does not explain why the existing institutional module was initially omitted.Partly clarified. The absence of a new magistrate accusation is consistent with the 20 August communication itself.
Actual objectThe 2 August submission excluded general review of the LPB estate, liquidation, adjudication, classification or insolvency-office liability and defined a private extraconcursal mechanism concerning Matkator, Aweswell and other non-insolvency assets.The clarification says the “true object” is review of civil/mercantile proceedings concerning the applicant's private interests.The official characterisation does not reconcile the source's negative and positive delimitation. This is the central textual contradiction.Unresolved. Disagreement about criminal sufficiency does not itself answer the object expressly communicated.
Criminal contentThe communication requested investigation, preservation and finite checks, and identified alleged criminal hypotheses; it also recognised that no single document proved an offence.The closure found no indications of criminal acts and no action for the Superior Fiscalía.A conclusion of insufficiency may be legally available; saying or presupposing that no criminal irregularity was alleged is a distinct textual question requiring reasoned treatment.Official conclusion, disputed premise. This page does not say an offence is proved.
Source integrityThe 20 August communication identified: Matkator/Malkator; loss of “no” from “non-insolvency assets”; Marer/Mayer; 20/12 requested measures; and a REGAGE package versus email-only receipt.The 23 August Decree maintains the decision in full and develops only the privileged-jurisdiction issue and its characterisation of the object.The literal corrections, certified index and corpus integrity receive no answer.Uncorrected. These are verifiable documentary errors; alone they do not prove intent.
Competence and referralThe communication requested modular treatment and traceable referral of any block over which the Superior Fiscalía considered itself incompetent.The clarification denies objective and territorial competence and identifies the Provincial Public Prosecutor's Office of Las Palmas as territorially relevant.The Decree records no reasoned transfer, preservation step or receipt by the office it identifies.Open consequence. Fiscalía's premise is that no offence was disclosed; the record therefore does not by itself prove a procedural breach.
New sourcesThe 20 August communication added later professional and judicial sources, with express limitations and no assertion of proved bribery, corruption or influence.The clarification says there are no new facts affecting the same magistrate or strengthening the indications against him.This narrowly answers the magistrate module but does not document classification, preservation or destination of the new sources for the private extraconcursal module.Partial answer. A new source is not a proved criminal fact.
Reliance on DIP 2/2026On 11 March it was formally registered that the appeal had been filed and was being processed before the 2 March database check.The clarification again relies on the provisional closure of DIP 2/2026.It does not address whether the formally registered correction to a premise used in that closure was incorporated, examined or considered immaterial.Cumulative institutional gap. The appeal-status error does not alone decide the criminal merits.
Date and review routeThe earlier Decree was signed on 19 August and notified on 20 August. The new decision cites Article 112 of Law 39/2015 and Article 124 of the Constitution for no appeal.The clarification calls it a Decree “dated 20 August” and maintains non-appealability.It confuses signature and notification dates. Fiscalía Circular 2/2022, section 15, is the more direct published authority on non-appealability of criminal investigation-proceeding decisions; the provisions cited do not by themselves explain that fit.Date error and reasons question. This page does not declare the Decree invalid.
Institutional, not personal, reading: the sequence spans the DIP 2/2026 Decree and notice and two EG 112/2026 Decrees, with different signature and notice roles. It supports identifying inconsistencies in the file and the office's position; it does not establish intent, corruption, outside influence or uniform knowledge across staff. Official framework: State Prosecutor General Circular 2/2022 · Law 39/2015 · Constitution, Article 124.

The documentary contradiction

What the Decree said, and what the court record already showed.

The highlighted Spanish phrases are the precise core of the error. The comparison carefully distinguishes filing an appeal from its admission and eventual determination.

DIP 2/2026 Decree · 2 MAR check

Fiscalía's wording

«También se ha comprobado que contra el auto resolutorio de ambas reposiciones no consta interpuesto recurso alguno —al menos, hasta la fecha de la consulta (02/03/2026)—.»

Translation: “It has also been verified that no appeal is recorded as having been filed against the order deciding both applications for reconsideration—at least as of the date checked (2 March 2026).” The Spanish original controls.

«La discrepancia del denunciante con dicha resolución, que, insistimos, habrá devenido firme al no haber hecho uso oportunamente del recurso de apelación, no puede servir de base para considerar que estemos ante una prevaricación judicial.»

Translation: the Decree said the decision would have become final because the right of appeal had not been exercised in time. The Spanish original controls.

The second statement appears immediately before the conclusion that no offence was established and the proceedings were closed. It was therefore not a purely incidental observation.

Court record predating 2 MAR

What was already officially recorded

28 January 2026 · Las Palmas Provincial Court, Fourth Section · RPL 3319/2025. The order directed: “With the foregoing appeal filing, form and register the appeal file…”, identifying Aweswell Limited as appellant.

18 February 2026 · Mercantile Court. The order recorded receipt of the “communication of the filing of an appeal against the order dated 11/11/2025” and directed electronic transfer of the proceedings to the Fourth Section.

Limited conclusion: before 2 March, an appeal had been filed, registered and was being processed. That does not prejudge final admission, outcome or merits; it does contradict the statement that no appeal was recorded as filed.

Appeal RPL 3319/2025 is formed and registered.

The Mercantile Court records the appeal and transfers the file.

ATLANTE is checked; the Decree says no appeal is recorded.

RedSARA registers the update addressed to DIP 2/2026.

Judicial route exercised · complete document and stamped copy

Complaint signed on 17 and presented on 18 June 2026; amplification dated 25 June.

The presentation photograph shows the 18 June stamp of the Decanato of the Courts of Las Palmas de Gran Canaria and the handwritten direction “to the investigating court allocated in turn”. Handwritten daily reference no. 24 is a registry-location element: it is not a NIG, preliminary-proceedings number, formal allocation number or confirmed judicial proceeding.

31 public pages · stamped copy + complete pleading

Direct criminal complaint concerning the Judge

Includes the stamped photograph, the three-page package manifesto and all 27 pages of the principal pleading. The document distinguishes five nuclei, six groups of decisions, lawful alternative explanations and finite requested inquiries.

Pleading date: 17 June 2026
Documented physical presentation: 18 June 2026
Evidence: EVID-2026-DECANATO-REF24-DENUNCIA-001

14 public pages · stamped copy + 13 pages

Self-contained amplification

Clarifies the legal use of different debt/threshold figures, the STS 227/2019–Parodi/Talleres Jinámar comparison, the objective beneficiary, requested testimony and expert evidence, and alternative explanations requiring verification.

Date: 25 June 2026
Material link: daily reference no. 24
Evidence: EVID-2026-DECANATO-REF24-AMPLIACION-002

Decanato stamps the complaint and writes daily reference no. 24.

The amplification is presented for joinder; its stamped cover identifies the same reference.

REGAGE26e00059624765 informs the CGPJ of the Decanato–TSJC chain and requests verification.

A filing says the onward route remained unlocated and itself excludes inferring loss or responsibility.

Appeals confirms a later judicial package joined to Appeal 286/2026; joinder is not examination and does not resolve the complaint’s destination.

Controlled status: presentation and amplification are documented, but no allocation decision, NIG, preliminary-proceedings number, transfer, rejection or closure of this complaint has been located in the public corpus. “Onward route unlocated” does not mean “complaint lost” and does not attribute retention to any person. Open DI 169/2026 / Appeal 286/2026 → · Open CGPJ joinder status →
CGPJ · 10 JUL agreement · DI 169/2026

Express reference to “control no. 24” inside the traceability request.

The Promotor's agreement reproduces the later filing's purpose: “identify and reconcile two institutional chains converging on the TSJC; verify the location, integrity and administrative transmission of control no. 24; preserve its dates and metadata”.

Establishes: the CGPJ received and characterised that location and preservation request. Does not establish: a NIG, allocation, opening of proceedings or TSJC destination for the complaint.

Open the explained CGPJ file →

TSJC · 20 AUG agreement · EG 38/2026

A related but distinct transmission gap.

The Government Secretariat agreement examines a CGPJ→TSJC communication, describes it as sent for information and says that, on that date, receipt of the CGPJ archive agreement was not recorded there.

Establishes: a finite dispatch/receipt discrepancy requiring reconciliation. Does not establish: that the communication was the daily-reference-24 complaint or that the TSJC received, allocated or decided that complaint.

Open the explained TSJC agreement →

Boundary unchanged: presentation under daily reference no. 24 and later requests to locate it are documented; its onward allocation or TSJC destination remains unlocated. It is not represented as a NIG or confirmed proceeding.
Digitisation scope: the principal pleading, its manifesto and the amplification are published in full. The native unified package had 79 pages because it also carried ten annexes and Fiscalía records; their complete inventory remains visible, but private-email bodies, signatures, personal identifiers and verification codes are not republished here. Several official decisions and the DIP 2/2026 records have their own controlled routes.

Copy of the Judge box · controlled attribution

Alleged commissions and omissions, with the strongest contrary record visible.

This box reproduces the judicial-accountability module and connects it to the published complaint. It is Gil Marer’s formulation, not a finding of culpability.

Alberto López Villarrubia
Judge · supervision and effective judicial protection

Alberto López Villarrubia

Gil submits that the test is not “adverse ruling = offence” but knowledge → jurisdiction/power → available remedy → act, refusal, closure, delay or omission → effect on the asset, operation, exit and non-insolvency rights.

Alleged affirmative acts / commissions

  • Orders, refusals or procedural directions which Gil alleges preserved or legitimised the result of private control.
  • A procedural course allegedly failing to give useful effect to the financeable exit after professional notice in June 2018.
  • Materially unreconciled control, title, rescue and causation issues treated by the complaint as possible affirmative judicial enablement.

Alleged omissions

  • Failure to provide effective and timely protection against the alleged change in material control.
  • Failure to preserve the operating hotel and the ONA, bridge/bank-finance or sale routes.
  • Failure to require a complete account of access, locks, security, works, income and control, or reverse the result while a remedy was allegedly still available.
Mandatory contrary record: the Irigoyen account is not a court minute; the finance routes had conditions; the 26 June 2018 suspension, the 24 October 2019 non-validation and partly favourable aspects in 2021 are documented. An adverse decision, error or delay does not by itself prove judicial prevaricación, purpose, coordination or causation. Open the complete judicial matrix →
NucleusAlleged private conductInsolvency Administrator: alleged commission/omissionJudge: alleged act/omissionProof and limit
Access and material control · June 2018Gil assigns five private actors individual functions involving Community administration, security/keys, planning, finance and legal/insolvency work.Requesting or using the Community–security route, authorisations and later adoption; alleged failure to delimit, supervise, restore and account.Protective response, refusal, delay or lack of judicial control after receiving requests and risks, according to the complaint.Native orders, mandate, presence, first notice, scope and remedial steps. Family or corporate acts do not transfer automatically.
Financed exit · June–September 2018Finance, ONA operator, professionals and a third-party bidder appear as an alleged rescue route, not proof of unconditional closing.Update/certify debt, inform the court, preserve asset/access and facilitate or explain closing conditions.Transfers, deadline, security, suspension and useful decision; the complaint asks why the alternative did not reach a final determination.Contract, finance, payment/consignation, filed pleadings and certified record. The professional account requires authentication.
Debt, threshold and operation · 2018–2020CAM/Acosta Matos appears as creditor/bidder through capacities and entities that must be reconciled.Origin and validation of figures, use of balance minutes, OB REM transaction, €400,000, and accounting/restoration after non-validation.Legal function of each figure, res judicata, effect of non-validation and the act connecting a threshold to the economic result.Final texts, Order 78/2019, STS 227/2019, Parodi/Talleres Jinámar, deed, Registry and accounts; lawful explanations may exist.
Tender, award and consolidation · 2021–2022Publicity, access, perimeter, third-party/ONA offer and Acosta Matos beneficiary must be verified person by person and entity by entity.Bidder information, comparability, conservation, recommendation, implementation and final accounting.Inspection/expert evidence, material equality, tender, completion order, certificate and enabling title allegedly consolidated a hard-to-reverse result.Notice, logs, data room, powers, offers, orders, certificates, deed and Registry. An award does not prove unlawful coordination.
Separation of persons and routes: the five private actors are Francisco Mario Matos Matas, Antonio Cogolludo Rojas, Shaila María Cogolludo Ramos, José Daniel Acosta Matos and Laura Patricia Acosta Matos. The Insolvency Administrator and Judge are not a sixth and seventh private actor. Capacity, personal act, knowledge, duty, intent, causation and benefit require individual proof. Actor register → · Insolvency Administrator file →

Primary document with adjacent explanation

Communication of 11 March 2026 to Fiscalía.

The complete four-page communication is published beside its evidential context, rather than as an isolated attachment.

Complete PDF · 4 pages

DIP 2/2026 update communication

Submitted to the Canary Islands Public Prosecutor's Office for inclusion in the preliminary proceedings and to record that the orders had been appealed and remained pending.

Date: 11 March 2026
Registration: REGAGE26e00026303869
Registration status: received
Nature: registered party communication; not a decision by Fiscalía
Contextual explanation

What it establishes and why it matters

  1. The appeal predates the closure. It did not come into existence with the 11 March communication: the court had documented it on 28 January and 18 February.
  2. Filing is not outcome. The records establish that the appeal was filed, registered and processed; they do not decide final admissibility or how the appeal should be determined.
  3. The Decree's wording was materially inaccurate. It did not say admissibility was uncertain: it said no appeal was recorded as filed and inferred finality from failure to appeal.
  4. The premise formed part of the closure reasoning. Correcting it required an express assessment of whether it altered the conclusion, even if other reasoning might independently support that conclusion.
  5. The 11 March registration proves institutional notice. It shows that Fiscalía formally received the update; by itself it does not establish who read it, whether it was placed on the file, or whether any correction or reconsideration followed.
  6. The error does not prove intent. The objective contradiction warrants quality control and traceability; it does not by itself prove bias, prosecutorial misconduct, collusion or external influence.

Verifiable questions

The institutional response can be audited through finite questions.

InclusionWas REGAGE26e00026303869 placed on the DIP 2/2026 file?
ReviewWho examined the update and checked the court orders?
CorrectionWas the inaccurate appeal-status premise formally recorded?
MaterialityWas the error's effect on the closure decision assessed with reasons?
CommunicationWas any substantive response sent to the contributor?
OversightWhat hierarchical or independent review was applied?

Public request attributed to Gil Marer

Independent audit of the Acosta Matos perimeter and the institutional response.

Gil Marer submits that repeated closures, the absence of a visible opening, lack of evidenced preservation and silence despite substantial documentary submissions justify examining whether the Las Palmas Provincial Public Prosecutor’s Office and other local units have operated with sufficient neutrality in relation to the Acosta Matos perimeter. He frames possible neutralisation, capture or institutional conflict as a risk hypothesis; the published record does not prove capture, corruption or collusion.

The request is directed to authorities inside and outside the Canary Islands Public Prosecution Service and seeks review by a unit without material dependence on the challenged local decisions.

1 · Files and chain of custody

Certified index of complaints, annexes, allocation, access, transfers, joinder, closures, preservation and responses; identification of any document not incorporated or not examined.

2 · Conflicts and consistency

Review of recusals, relationships, allocation and comparative treatment of allegations concerning Acosta Matos, private actors, the Insolvency Administrator and the Judge, without attributing responsibility by association.

3 · Reasoned decisions

A written account of what was checked, rejected, treated as unnecessary, allocated elsewhere, and which route now preserves evidence and effective judicial protection.

2022 checkpoint: the preserved archive records a Canarias7 headline dated 30 May 2022—“La Fiscalía Provincial acusa a Acosta Matos de falsificación y estafa procesal”—concerning a different commercial dispute. The historical URL returned 404 shortly afterwards. That supports publication/indexing and later unavailability at that path; it does not establish why it disappeared, pressure, censorship, the article’s accuracy or the outcome of any proceeding. The requested audit should obtain the primary file and explain its status. Open the Canarias7 documentary control →

Damage context and effective judicial protection

Two visual indices close the file: professional knowledge and investment continuity.

Article 24 of the Spanish Constitution protects access to effective judicial protection, defence, relevant evidence and proceedings without undue delay. Gil alleges that lack of an effective judicial response permitted loss of control and operation, harmed valuation and competition, frustrated a financed exit and facilitated later consolidation of the result. No judgment in this published file declares an Article 24 violation or attributes those losses to a particular person. Official text of Article 24 →

PwC, five private actors and the Insolvency Administrator: 2016 professional-knowledge checkpoint
PwC · 2016. Contextual index of professional notice and potential custodians. It is linked because the complaint asks what knowledge reached the Insolvency Administrator and later the court. It does not prove PwC adopted the allegations or that coordination existed. PwC context →
San Telmo, RICPE and Sun Park: insolvency life and investment life
San Telmo / RICPE / Sun Park. Index of economic and investment continuity used to show the alleged later effect of failed early protection: control, title, capital, operation and income. It does not prove illegality, coordination with the Administrator or historic judicial knowledge. RICPE / Sun Park context →
Causation rule: the graphics point toward sources and possible consequences; they are not autonomous proof of damage, an offence or causation. The analysis must return to acts, dates, certified files, individual duties and contrary explanations.

Evidential limits

A firm correction that stays within the evidence.

The record supports stating

That by 2 March the appeal was already documented in official court records; that the Decree stated otherwise; that this premise contributed to the closure reasoning; and that the contradiction was formally communicated on 11 March.

The record alone does not support stating

That the error was deliberate; that the signing prosecutor previously knew every court document; that a particular individual read the communication; that the appeal had to succeed; or that corruption or external influence has been proved.

Editorial rule: contemporary document before inference; an explicit distinction between filing, admission and outcome; and a right of reply for any person or institution providing authentic material capable of completing or correcting this sequence.