Discrepancy Between UEFA and LaLiga On Revenue Recognition

Barcelona has agreed to pay a fine imposed by UEFA amounting to €60 million. The club will pay €15 million immediately, with the remaining €45 million conditional on meeting financial compliance standards over the next two years.

According to sources within the Catalan club cited by EFE, the penalty stems from a key disagreement: UEFA does not consider certain operations—commonly referred to as "financial levers"—as valid revenue, while LaLiga does count them as part of regular operating income. This discrepancy led the UEFA Club Financial Control Body (CFCB), following its biennial financial audit, to conclude that the club was operating at a loss, triggering sanctions for breaching financial rules.

Barça Aims To Align Football’s Financial Criteria

Barcelona acknowledges that avoiding the fine is “impossible” under UEFA’s interpretation, which excludes asset sales—such as the 25% sale of TV rights—from recognized income. While LaLiga approved those transactions as operational earnings, UEFA views them differently, hence the imposed sanction.

Despite the situation, the club notes that UEFA has commended them for their financial approach since the disciplinary process began, indicating the club is “on the right track.”

Looking ahead, Barcelona aims to push for alignment between the financial regulations of LaLiga, UEFA, and FIFA to prevent future penalties that arise from inconsistent accounting standards.

The club’s objective is to continue building financial transparency, but under unified and coherent frameworks across governing bodies.