La Liga reduces Barcelona’s salary limit over audit discrepancy with €100m VIP seats sale | OneFootball

Barcelona’s ongoing struggles with Financial Fair Play have taken another complicated turn, according to a report from Carrusel Deportivo.

The latest hurdle centres Barcelona’s new auditor, Crowe Spain, and their assessment of the club’s handling of a significant financial transaction.

Interestingly, this issue could heavily impact Barcelona’s ability to register their new signings, Dani Olmo and Pau Victor, leaving the club in a precarious position.

What’s the story?

La Liga, in a statement, has pointed out that Barcelona’s new auditor, Crowe Spain, did not include €100 million from the sale of VIP seats in their financial calculations.

This is now threatening the club’s ability to comply with Financial Fair Play regulations.

The exclusion of the €100 million has pushed Barcelona’s finances over the acceptable limit, creating serious complications for the club’s efforts to register their new players.

The initial sale of VIP seats at Spotify Camp Nou, which was finalised last December, had been approved by a temporary auditing firm.

Their approval allowed Barcelona to revert to the 1:1 salary rule, offering them some much-needed flexibility with their finances. However, Crowe has raised doubts about the legitimacy of counting the €100 million as income.

Barcelona in a tight spot

Barcelona are in deep trouble. (Photo by Eric Alonso/Getty Images)

According to Crowe, the €100 million should not be fully included in this season’s finances because the asset, specifically, the new VIP seats, does not physically exist yet.

From their perspective, counting this revenue before the seats are actually in place is premature and violates financial reporting standards.

This dispute has left Barcelona in a complicated situation, as La Liga has now reduced their Squad Cost Limit (SCCL) based on the updated financial statements reviewed by Crowe Spain.

La Liga’s stand

La Liga documented Barcelona’s transaction related to the VIP Boxes on January 3, 2025, adhering to NEP guidelines. The temporary auditor’s certification of this revenue initially allowed Barcelona to increase their salary limit.

However, when La Liga requested a control report from the CSD on February 14, the CSD declined to prepare one, leaving Barcelona’s financial status unclear.

Barcelona later submitted Interim Financial Statements reviewed by Crowe Spain, which showed that the €100 million transaction was not recorded as income.

This conflicting information prompted La Liga to adjust Barcelona’s financial limits, effectively reducing their capacity to register players.

The findings were then communicated to the CSD on March 27, marking a significant setback for the Catalan club.

The lack of clarity around the transaction means Barcelona’s attempts to register Olmo and Victor are currently on hold. With their Financial Fair Play capacity now reduced, the club’s options are limited.

Furthermore, it appears likely that Barcelona’s financial troubles could worsen over the summer unless they find a way to resolve this dispute.