The penthouse that Alberto González Amador described to a judge as a "favor" from his tax advisor has ended up accompanied by the best result in Babia Capital's history. The company earned 297,466.79 euros in 2025, seven times more than the previous year, after selling the property to Isabel Díaz Ayuso's partner and divesting itself of its other real estate.
Babia Capital bought the Chamberí penthouse in July 2023 and rented it to González Amador for 5,000 euros per month with an option to buy. The property is located directly above the apartment where the businessman has lived for the past few years with the Madrid president.
The accounts recently deposited in the Mercantile Registry show a complete transformation of the company. Its assets went from almost 1.6 million euros to 366,890. Tangible fixed assets, which a year earlier reached 1.57 million, were reduced to zero.
The company sold the Madrid penthouse and an old cinema transformed into a supermarket in Alzira during 2025. Both operations generated about 435,000 euros in positive results. The accounts do not detail how much each property contributed to the final profit nor do they expressly indicate the price paid by González Amador.
Babia also liquidated almost all its financial obligations. Long-term debt fell from 1.43 million to 150,000 euros, and the 482,796 euros owed to banking entities were completely settled. The company ended the year with 154,669 euros in the bank and another 211,921 pending collection.
Its ordinary activity was much more modest. The turnover from rentals barely exceeded 90,000 euros, compared to 153,000 the previous year. The company has no employees and has been reduced practically to cash and receivables after selling all its real estate assets.
From "favor" to real estate business
The sole administrator of Babia Capital is Javier Gómez Fidalgo, the lawyer and economist who represented González Amador during the Treasury inspection that ended with the complaint for two alleged tax crimes and document forgery. The businessman is awaiting trial for fraud exceeding 350,000 euros corresponding to the years 2020 and 2021.
González Amador explained in April 2025 that Gómez Fidalgo had done him the "favor" of buying the penthouse because he had just acquired the lower apartment and lacked sufficient money to undertake another operation. The tax advisor's circle later rejected that version and maintained that it was an investment with which its participants expected to achieve a return close to 12%.
Babia paid around 950,000 euros in cash for the property thanks to money provided by a third party whose identity remains unknown. The company belongs to friends and family of Gómez Fidalgo, although its full shareholding has not been made public either.
The initial contract granted González Amador twelve months to exercise the purchase option. The deadline ended up being extended until the end of 2025. During that period, Ayuso's partner paid 5,000 euros monthly for the penthouse and about 3,000 euros for the mortgage on the lower property.
The sale was registered on October 29. González Amador formalized a 600,000 euro mortgage with Caja Rural de Zamora and took control of both floors of the building. The definitive price he paid to Babia Capital is unknown.
Two properties for sale and another penthouse under suspicion
González Amador subsequently put both properties up for sale. For the penthouse, he asked for 1.63 million euros, and for the lower property, acquired in 2022 for 850,000 euros, another 1.79 million. The initial listings totaled 3.42 million and opened the door to significant capital gains if a buyer willing to pay those amounts appeared.
The penthouse listing disappeared from real estate platforms in early August. The withdrawal also does not allow knowing if the sale has been suspended, if the property has found a buyer, or if the commercialization continues through other channels.
The private operation has coincided with the scandal of the other Chamberí penthouse acquired in April by Planifica Madrid. The public company dependent on Ayuso's Government paid 6.3 million for a 481 square meter property that was going to be used for meetings while the Real Casa de Correos was being renovated.
The purchase remained outside the known budgets and the transparency portal until it came to light. The property has residential use, and its conversion into an office was questioned by urban planning regulations. The Madrid Government ended up giving up on using it and has put it up for sale for 6.69 million.
The two operations lack a proven legal connection, although they have ended up placing the president and her partner under the spotlight for two luxury penthouses in the same district. Ayuso even responded with a "you have to die laughing with you" when asked about the home used by González Amador.
The businessman also faces a separate investigation for alleged crimes of corruption in business and disloyal administration. This piece studies the purchase for half a million euros of a company belonging to the wife of a manager of Quirón Prevención, the main client of his consultancies.
The PSOE and Más Madrid have requested that the UDEF examine the corporate, economic and commercial relationships linked to González Amador. Babia Capital's accounts now incorporate another operation into that business map, with a penthouse bought by his tax advisor, a final owner awaiting trial and almost 300,000 euros in profit for a company that has sold all its properties.
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