Napoli Chairman Aurelio De Laurentiis Faces Investigation for Bankruptcy Allegations

Aurelio De Laurentiis, the chairman of Serie A club Napoli, is currently under investigation, following earlier scrutiny over a capital gains case. The focus of the latest inquiry is on alleged financial misconduct.

Reports from Corriere dello Sport detail the reasons behind the investigation. Both Aurelio and Luigi De Laurentiis are reportedly being investigated by the Bari Prosecutor's Office. They are accused of making false corporate disclosures concerning the 2024 financial statements of Bari and engaging in fraudulent bankruptcy by initiating liquidation proceedings for the club's insolvency.

As part of this investigation, financial police from the Bari Provincial Command conducted searches at the offices of both Napoli, owned by Aurelio De Laurentiis, and Bari, owned by his son Luigi De Laurentiis.

Bari's Financial Situation Under Scrutiny

The investigation into Bari's finances stems from an in-depth analysis of its financial statements, explanatory notes, and management reports, supported by technical consultants. These findings suggest the club has been incurring losses (estimated at around €30 million between 2019 and 2025), is burdened by a substantial capital deficit and significant debt, and lacks a clear recovery plan.

The Caprile Transfer in Question

The Bari Prosecutor's Office is also examining the transfer of goalkeeper Elia Caprile. Caprile initially joined Bari from Leeds United before being sold to Napoli.

Searches related to the investigation have also involved three sporting directors and a football agent. While not under formal investigation, these individuals were involved in various capacities in Caprile's transfer.

According to the Guardia di Finanza, Bari's financial statements are believed to have contained inaccuracies or omitted crucial information necessary for a proper assessment of the club's financial standing and assets.

Specifically, the investigation is looking into the circumstances surrounding Caprile's transfer. Bari, after acquiring Caprile from Leeds and paying fees related to potential resale value, resold him to Napoli for €2.2 million in July 2023. Although there was no explicit clause for future capital gains, such a gain did materialize when Caprile was subsequently transferred to Cagliari for approximately €8 million.