Court orders Barça to pay €23m fine over payments to agents

Spain's National Court (Audiencia Nacional) has confirmed a lower court's ruling that ordered FC Barcelona to pay almost €23 million related to income tax (IRPF) derived from payments to footballers' agents from 2012 to 2015. 

The court rejected an appeal from Barça against the verdict made in June 2020 by the Central Administrative Economic Court (TEAC). 

According to the National Court ruling, the substantive issue is the nature of the services provided by the agents. 

The court's view is that the remuneration paid by the club to agents is subject to tax, as they provide services to the players and not to the club. 

The court said it appeared that "agents are providing a service commissioned by the club or representing the club," when in fact the agents represent the players and act in their interest. 

The relationship "between Barça and the agents only serves to cover up payments made by the club to players," the ruling said.   

"It appears that the club is reimbursing the agent for non-existent services, when in reality part of the remuneration is being paid to the player."  

The club has the right to appeal the ruling.