B

The crime drama B focuses on the legal proceedings involving Luis Bárcenas, a former party treasurer. The story centers on his transfer from prison to the National Court to provide testimony. After previously denying any wrongdoing, he reveals the existence of hidden accounting records from the 1990s and claims that party leaders were aware of and received undocumented cash payments. The plot is based on a theatrical play by Jordi Casanovas, which used transcripts from the interrogation, and the film introduces additional characters including defenders and accusers to depict the corruption.

The film was directed by David Ilundain, marking the first entry in a list of his directed works that later includes Mallorca confidencial and Mallorca Confidential in 2026. The screenplay was co-written by Ilundain and Jordi Casanovas. The cast features Pedro Casablanc as Luis Bárcenas, Manolo Solo as Juez Ruz, Eduardo Recabarren as Gonzalo Boyen, Patxi Freytez as Enrique Santiago, and Enric Benavent as José Mariano Benítez de Lugo. Produced by Inicia Films in Spain, the movie has a runtime of 80 minutes. It has received generally positive feedback from viewers, holding a rating of 6.7/10 on IMDb from 594 votes and a 7.1/10 on TMDB from 31 votes.