Spain's National Court has overturned the acquittal of actress Ana Duato in the high-profile 'Nummaria' tax fraud case, ordering a retrial for her and her husband, producer Miguel Ángel Bernardeau. The decision, issued by the court's Appeals Chamber, quashes the July 2025 verdict that had cleared Duato of all charges.
Background of the Nummaria Case
The Nummaria case revolves around an alleged tax evasion network orchestrated by the Spanish law firm Nummaria, led by Fernando Peña. The network is accused of using complex corporate structures in Spain and abroad to help clients—including prominent figures from the entertainment industry—reduce or evade their tax obligations. Among those implicated were Duato and actor Imanol Arias.
In the original trial, the National Court acquitted Duato of tax offences but sentenced Peña to 80 years in prison. Arias received a two-year and two-month sentence after reaching an agreement with the Anti-Corruption Prosecutor's Office and repaying €2.2 million to the Spanish tax authorities.
Appeals Chamber Ruling
The Appeals Chamber found the reasoning behind Duato's acquittal insufficient. The original court had argued that Duato, as a professional without tax training, could reasonably have believed she was acting lawfully based on advice from her tax adviser. However, the Appeals Chamber accepted the State Attorney's Office's arguments, questioning this claim. It noted that Duato had received amounts far exceeding initial agreements over three years, making it implausible that she was unaware of the sham nature of the contracts.
The court highlighted that Duato only paid tax on 40% of her income—€896,000 out of €2.24 million over three years—by channelling earnings through a front company called GAUMUKH AEIE. This discrepancy, the court stated, was obvious and not adequately justified.
For Bernardeau, the court found that the original verdict's doubts about concealment or fraud were not properly reasoned, concluding that income was received through a company he created himself.
Impact on Other Defendants
The Appeals Chamber also reduced Peña's sentence from 80 to 78 years, ruling that one of the tax offences for which he was convicted was time-barred. However, it ordered a retrial for Peña regarding his role as a necessary accomplice in the offences charged against Duato and Bernardeau.
The court clarified that the judgment can only be challenged in cassation regarding Peña's conviction, not the retrial order for Duato and Bernardeau.
This case underscores the ongoing scrutiny of tax practices among Spain's elite. For more on legal developments in Europe, see our coverage of the Portuguese court ordering pretrial detention for a French couple in a child abandonment case.
