Doctoral thesis
El blanqueo de capitales y el delito de fraude fiscal, defended at UNED on 30 November 2016 and published in the institutional repository in 2017.
PERSON · LAS PALMAS PROVINCIAL PROSECUTION OFFICE · PUBLIC RECORD
Ricardo de Mosteyrín Sampalo^
Public Prosecutor who signed the Calificación opinion dated 12 March 2019. Gil Marer directly identifies him as the prosecutor present throughout the 25 July 2023 hearing. This page separates public background, documented acts, allegation, limits and outstanding proof.
PUBLIC BACKGROUND · COMPETENCE CONTEXT
Doctorate and published work on money laundering and tax fraud.
Published public role
A 2016 academic article identifies him at that time as Economic Crimes Prosecutor, Las Palmas Provincial Prosecution Office.
Public metrics
The Dialnet observation supplied by Gil on 31 August 2026 displayed five citations for the thesis. The figure is dynamic and is retained only as bibliographic context.
Use boundary. Specialist training and a date-specific professional role are relevant competence context. They do not prove receipt or reading of a particular communication, matter-specific knowledge, intent, coordination, causation, wrongdoing or criminal liability.
CURRENT OFFICIAL CAPACITY · IDENTITY, NOT ASSIGNMENT
Delegate Prosecutor for Offences against Public Administration.
The BOE published his appointment at the Las Palmas Provincial Prosecution Office by decree of 23 December 2025. This confirms a current public capacity; it does not by itself prove assignment, receipt, knowledge or decision in any linked proceeding.
^ rule: the caret confirms canonical identity only. It does not confirm office on every date, act, knowledge, intention, coordination, legal correctness, responsibility or outcome.
ACT → IDENTITY → PROOF
Two dates and two attribution layers.
12 MARCH 2019 · DOCUMENTED
Fiscal Calificación opinion
The two-page instrument is signed by Ricardo de Mosteyrín Sampalo. It seeks culpable classification, a fifteen-year disqualification, damages and insolvency-deficit liability. It contains the facially problematic phrase about insolvency aggravated by the intent or fault of the “insolvency administrator” while directing consequences against company directors.
25 JULY 2023 · TWO LAYERS
Calificación hearing
Judgment 163/2023 establishes Ministerio Fiscal attendance without naming the prosecutor. Declaration 015 preserves Gil's positive first-hand identification: Ricardo was physically present throughout the hearing. The appearance record, allocation/substitution record and speaker-attributed audiovisual record remain outstanding.
GIL MARER AND AWESWELL LIMITED'S POSITION · NOT A CONVICTION
The accusation no longer places the threshold after the hearing.
Central allegation: the 2019 Fiscal opinion was at minimum gravely reckless and may already have been criminal; Ricardo de Mosteyrín Sampalo had crossed the criminal line before or, at the latest, at the 25 July 2023 hearing; and the Calificación was actively instrumentalised against LPB, the affected persons and Gil as alertador, providing an institutional shield to the Acosta Matos/RICPE perimeter.
Later conduct is used to prove or disprove notice, opportunity to correct, maintenance or renewal of the shield and continuing harm. It is not presented as the late birth of the accusation.
This is an attributed accusation requiring proof of personal knowledge, exact act, duty, offence element, causal mechanism, counterfactual, harm and any coordination. This record contains no judgment finding Ricardo guilty on this thesis.
CONTROLLED INTERLINKING · THE LANES DO NOT MERGE
Calificación, RPL 2523/2025, DP 1901/2026 and E.G. 745/2026.
Calificación / RPL 2523/2025
The signed opinion and hearing form part of the chain under appeal. The appeal does not attribute a new filing, appearance or decision to Ricardo.
DP 1901/2026
The reviewed corpus does not contain the signed report or a primary source attributing a DP 1901/2026 act to Ricardo. The link preserves continuity and the production request, not authorship.
E.G. 745/2026
The located decree is signed by María José Osuna Cerezo and its notice by Olalla Vázquez Moraga. No authorship, handling or decision in that file is attributed to Ricardo.
FINITE PRODUCTION
What would close the actor-specific questions.
| Source | Proof function | Status |
|---|---|---|
| Complete source/review file behind the 2019 opinion | What the signatory received, reviewed and reasoned | Open |
| 25 July 2023 minutes, appearance and allocation/substitution record | Official identity, capacity and continuity of presence | Open |
| Audiovisual and speaker-attributed transcript | Exact oral position, requests, adoptions, corrections or omissions | Open |
| Register 918/2021 service/access/treatment records | Personal knowledge of the RICPE/CAM and reporting chain | Open |
| Actor-specific explanation, correction and contrary evidence | Real contradiction and lawful alternative | Invited |
Right of reply. Ricardo de Mosteyrín Sampalo, Fiscalía and every affected person may provide minutes, allocation, sources, a lawful explanation, exculpatory material or a verifiable correction. Silence will not be treated as admission.