LALIGA: Barça operation certified at the end of 2024 not included in the interim results for 2024-25

The sale by FC Barcelona (LALIGA EA Sports) of 475 VIP seats at the Spotify Camp Nou (Barcelona, ESP) to two Middle Eastern funds for a maximum of 30 years for €100m, announced by the club as having taken place at the end of December 2024 in order to justify its compliance with LALIGA's financial regulations as well as the registration of its two players Dani Olmo and Pau Víctor, does not appear in the club's 2024-25 interim results, according to the Spanish League on 02/04/2025.

LALIGA stated that it had initially received certification of Barça's accounts at 31/12/2024 from a first auditor, which did indeed include the transaction in question. This had enabled it to increase Barça's wage bill ceiling (from €426.4m in September 2024 to €463.6m in February 2025) and therefore to validate the registration of the two players for the end of the 2024-25 season.

Nevertheless, "in view of the documentation and transactions involved (in the sale of VIP seats)" LALIGA asked the National Sports Council (CSD) to audit the club's accounts on 14/02/2025. This request was reiterated on 17/03 "due…