Boletín Oficial de la Ciudad Autónoma de Melilla · 30 Oct 2026 · 15 vistas
Those affected by the IPSI fraud may appear in the case
Por FactBox Admin
The Court of First Instance of Melilla, through the Civil and Instruction Section of Plaza nº 5, has agreed to offer actions to potential victims of the alleged fraud in the collection of the Tax on Production, Services, and Imports (IPSI) and summons them to appear in the proceedings. The edict, signed by the Clerk of the Administration of Justice on August 24, 2026, is published in the Official Gazette of the Autonomous City of Melilla (BOME) nº 6427, dated Friday, October 30, 2026, with the official reference BOME-A-2026-1216. The case is being pursued for an alleged crime of misappropriation derived from incidents detected in the settlement and payment of the tax.
A case open since 2024 due to unpaid tax
Preliminary Proceedings nº 316/2024, processed as an abbreviated procedure, investigate what happened with the IPSI paid by taxpayers and businesses that did not reach the treasury of the Autonomous City. According to the edict, the investigated companies acted as collaborators in the collection of the tax to which the recipient of the goods is tax-obligated, such that they collected the tribute on behalf of the local Administration. The companies identified in the procedure are:
- Cabo Express S.L
- Melilla Express SL
- Mérida Logística SLU
- Trasferlo S.L
The offer of actions is agreed in accordance with the provisions of articles 109 and 110 of the Criminal Procedure Law and is addressed to those who paid the tax to those companies but whose amount was not deposited into the municipal Treasury. Those affected must appear in one of the two lists accompanying the edict, which extend from page 5336 to 5370 of the gazette and detail the amounts paid by each victim.
What appearing in the procedure implies
The edict explains that the offer allows one to become a party to the process, exercise criminal action, and choose whether or not to waive the restitution of the property, the repair of the damage, and compensation for the loss caused. Anyone who decides to appear must do so with a Lawyer and a Court Representative (Procurador) and before the crime qualification stage; if they appear after the indictment, they may exercise criminal action until the start of the oral trial by adhering to the accusation of the Public Prosecutor’s Office or the rest of the appearing accusations.
Failure to appear does not imply waiving compensation: the text warns that any waiver must be made clearly and definitively and that, in its absence, it will be the Public Prosecutor’s Office that exercises civil actions on behalf of the victims, who, in addition to the amounts reflected in the lists, may claim for damages and losses incurred.
Where and how to submit the claim
Writings must be submitted on the 4th Floor of the Edificio V Centenario, North Tower, at Plaza del Mar s/n in Melilla, during public office hours, or through the enabled electronic means (LexNET). The application must state the personal or company details, DNI or CIF, address for notification purposes, electronic address, the bank account number to receive the compensation, and the exact quantification of the amount claimed. Additionally, the following documents shall be attached:
- Copy of the DNI of the affected party or the legal representative of the company.
- Proof of ownership of the indicated bank account.
- Documents proving the payment of the IPSI to any of the aforementioned agencies and, where applicable, the subsequent payment to the Autonomous City if the tax was paid twice.
- Documents proving additional damages and losses incurred.
Deadline and publications
The deadline to submit the claim is one month counted from the second publication of the edict in the official bulletin. The same announcement had already been inserted in BOME no. 6420, of October 6, 2026, on page 4964, therefore it is this insertion of October 30 that marks the start of the count, which extends until the end of November 2026.
The edict closes with the relevance of the call for the city’s trade and taxpayers: any operator who has paid the IPSI to these four companies and does not appear according to their claim in the lists now has a formal way to claim their money and the damages suffered, while the investigation continues in court.
Source: Official Bulletin of the Autonomous City of Melilla (BOME), no. 6427, of October 30, 2026, section I (Ministry of Justice – Court of First Instance), p. 5335 (official reference: BOME-A-2026-1216).