The current Barca board - led initially by Sandro Rosell and subsequently by Josep Maria Bartomeu following the former's resignation earlier this year - claimed Laporta had altered the accounts in the final year of his mandate to convert a €79.6 million loss into an €11.1m profit.
The Catalan club then released restated figures which they claimed showed the man in charge between 2003 and 2010 had registered an overall loss of €47.6m.
Rosell, who took over from Laporta in 2010, then revealed that Barca would take legal action against his old foe and another 16 ex-directors in an attempt to recoup the €47.6m and Bartomeu vowed to continue the case after his former boss resigned in January.
But Judge Jose Manuel Martinez Borrego found in favour of Laporta on Tuesday and the former Barca chief and his team will not have to return any funds to the Catalan club.
The Barca board now have 20 days to appeal against the judge's decsion.
Laporta, meanwhile, is weighing up a possible return to the Barca presidency in the 2016 elections after winning 12 trophies in his seven-year mandate between 2003 and 2010.
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