Barcelona admit discrepancies with UEFA over financial levers

The disagreement centres on how certain asset sales are classified in the club's financial accounts. While La Liga recognises them as ordinary operating income, UEFA reportedly does not, considering them non-recurring transactions that should not contribute to Financial Fair Play (FFP) compliance.

Sources at the club, speaking to EFE, confirmed that UEFA's biennial financial audit of the club has recently concluded. However, they stressed that the final findings and any potential consequences "have not yet been communicated" by UEFA.

According to The Times, UEFA believes Barcelona have once again breached FFP rules, having already been fined €500,000 for failing to provide accurate financial information. The governing body is reportedly weighing further sanctions due to what it sees as repeated offences.

These penalties could include a points deduction in UEFA competitions and restrictions on the number of players the club may register for European tournaments—such as the Champions League, for which Barcelona have qualified as La Liga champions.

The dispute stems largely from Barcelona's 2022 sale of 10% of their future broadcasting rights over a 25-year period. UEFA maintains that this revenue should have been classified as "profit from disposal of intangible assets" rather than "other operating income", as Barcelona did. As such, it should not have contributed towards FFP calculations.

A few months later, the club sold an additional 15% of their broadcasting rights for €400 million, once again classifying the proceeds as operating income.

This led to UEFA's sanction, which Barcelona appealed before the Court of Arbitration for Sport (CAS). The club ultimately lost the appeal and were forced to pay the €500,000 fine.