Los muertos no saben nadar

In the middle of December, on the beach of San Lorenzo de Gijón, a boy finds the amputated arm of a man in the hole in the wall where he keeps his treasures. The arm belongs to Alfredo Santamaría, who was being investigated at the Oviedo central police station for an alleged pyramid scheme. The Chief of Police of the Principality assigns the case to Commissioner Rafael Miralles. Gracia San Sebastián, a fraud investigator hired by the police to investigate the victim's finances, has to unravel a complex network of money laundering in which a powerful group of unscrupulous Romanian gangsters intervenes. In her personal life, her relationship with Rodrigo continues from strength to strength, much to the chagrin of his ex-husband, Jorge, who is visiting from the United States to manage an ambitious business project.