Samenvatting

The fact that Spanish clubs/Sociedades Anónimas Deportivas (SADs) were spending beyond their means led LaLiga to impose a set of restrictive measures to ensure a fair balance between income and expenditure, always focusing on the long-term economic sustainability of these entities. One of these measures affects the amount clubs/SADs can use to pay their players’ salaries. The LaLiga regulations are comprehensive and complex. This article uses the example of Leo Messi and FC Barcelona to provide some practical clarifications.