The hidden agenda behind Barça's latest contract renewals
The club took advantage of the sale of VIP seats, an operation that the auditor now does not validate.


BarcelonaThe 1/1 salary cap rule, which allows professional football clubs to operate normally regarding signings and renewals, was a cause for celebration at Barça earlier this year. Barça CEO Joan Laporta, struggling with the signings of Dani Olmo and Pau Víctor, found a financial solution with the sale of 475 seats. VIP to two Arab companies in exchange for 100 million euros.
The transaction, validated by a provisional auditor, was completed outside the deadline, so the registration of the two Barça players could only be temporarily confirmed by virtue of a measure precautionary measure granted by the Higher Sports Council (CSD). However, since the club confirmed the payments (58 of the reported 100 million) and provided a favorable audit report, La Liga granted it the famous 1/1.
Thus, in mid-January and for the first time in many months, Barça was finally able to operate without having to find exceptions to the rule. The margin obtained from the sale of the seats VIP Not only did this become a powerful argument to consolidate the registrations of Olmo and Víctor, but it also served as an argument to consider the signing of Marcus Rashford, a good market opportunity that then had one foot outside of Manchester United.
Finally, the pressure of a dressing room that had just won the Super Cup With a thrashing at Real Madrid, Laporta prioritized rewarding key players like Ronald Araujo, Pedri González, Pablo Gavi, and Pau Cubarsí with upgrades and contract extensions. Thus, in that order, and with just three weeks between them, the club announced four renewals, widely applauded by the fans. Shortly after, and thanks to the sale of Vitor Roque to Palmeiras, the club also extended its contract. by Iñigo Martínez.
All this joy coincided, very importantly, with the 100 million seats VIP included in the 2024-25 financial year and the 1/1 rule recognized in favor of Barça by La Liga. However, the situation has changed significantly after the club's new auditing firm, Crowe, has not validated this amount as an extraordinary income computable in the short term, which is what they are seeking in the noble offices of Camp Nou.
The multinational that audits the Barça numbers considers that the transferred asset (475 seats VIP) doesn't yet exist because the stadium is under construction and therefore can't generate revenue. Although 58 million of the 100 million euros are already in the bank accounts, the General Compatibility Plan (PGC) stipulates that if advance payments have been received for the operation of a future asset, they must be reflected in the accounts as an advance payment until the asset can be effectively transferred to the customers who acquired it.
More pressure on the CSD before April 7
Without those 100 million euros included in the "interim states" that the League asks of professional clubs every March 31, and after the announced renewals, Barça's picture in the next calculation of the fair play could receive a considerable slap in the face. If this happens, the sporting planning for next season will once again be conditioned on reversing the salary excess and returning to the more than famous 1/1 rule. However, it must not be forgotten that, as a stakeholder in the health of a business in which Barça is a capital, the regulatory institution presided over by Javier Tebas will guide Laporta and company to comply with the rule, as it has done on other occasions.
In parallel to all this, the CSD must issue a final judgment regarding the registrations of Olmo and Víctor. The announcement will be made this week, always before April 7, when the injunction deadline expires. With the salary cap once again in favor of Barça, the governing body will have a slightly more difficult time arguing for a resolution favorable to Barça's interests.