The CSD is left with no margin after the financial report: LaLiga withdraws the ‘Fair Play’ from Barça and announces legal action against the auditor who validated the VIP boxes operation

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LaLiga denies Barça and complicates the registration of Dani Olmo and Pau Víctor

FC Barcelona are on the ropes following the latest report from LaLiga which denies the club's financial capacity to register Dani Olmo and Pau Victor. According to an official note published on Wednesday, the Spanish football association claims that the club does not currently have the salary margin or sufficient balance to register both players, which would invalidate the precautionary measure granted by the Consejo Superior de Deportes (CSD) last January.

LaLiga denies Barça key income and reduces its salary cap

The focus of the dispute is on a VIP box deal at the Spotify Camp Nou, valued at €100 million, which Barça presented in December 2024 as revenue to increase its Sporting Personnel Cost Limit (SPCL). However, according to LaLiga, the club's interim financial statements do not reflect this income, as certified at the time by an auditor appointed by the club itself on 31 December.

LaLiga has therefore informed both the CSD and FC Barcelona itself of the immediate reduction of its LCPD, invalidating the club's ability to register new players. It has also announced that it will file a complaint with the Instituto de Contabilidad y Auditoría de Cuentas (ICAC) against the auditor responsible for validating the operation.

The CSD in a critical position: will it revoke the injunction?

The precautionary measure that allowed Dani Olmo and Pau Víctor to play the Spanish Super Cup in January is now under review. The CSD faces a legal dilemma, especially after LaLiga requested - unsuccessfully - a control report on Barça's financial operation. Following the CSD's refusal to issue such a report, LaLiga relied on an external review of the club's financial statements, this time signed by another auditor (Crowe Auditores España), in which the income from the VIP boxes is not recorded.

According to legal sources, the president of the CSD, José Manuel Uribes, is aware of the possible legal repercussions, even criminal, if he rules in favour of Barça's appeal with data that could be false or manipulated.

Auditors under suspicion and possible criminal liability

The seriousness of the case is such that LaLiga does not rule out extending its complaint to others involved in the operation, including the club itself, if it is proven that there was cooperation in submitting allegedly false financial information with the aim of obtaining an undue competitive advantage. It should be recalled that Barça has changed auditors three times in the last three months.

Barça entrusts everything to a million-dollar operation

In parallel to this conflict, Barça announced in February the sale of 60% of the VIP boxes in its new stadium, with an expected revenue of 33.5 million euros per year and up to 266 million euros over the next 7 to 10 years. However, this contract has not been enough for LaLiga to accept its immediate impact on the current season's revenues.