Spanish Real Decreto 1006/1985 & Tax Law
Buyout Clauses vs Release Clauses
Understand why Spanish contracts legally mandate €1 Billion buyout clauses, how the player deposits the fee at La Liga headquarters, and the fiscal mechanics of transfer taxes.
Interactive Buyout Fee & Tax Engine
Total Fee Paid to Club:
€60.0 Million
Tax Surcharge / VAT:
€0.0 (Exempt)
Total Acquiring Cost:
€60.0 Million
Under current Spanish Tax Agency (DGT) rulings since October 2016, funds transferred by the buying club to the player to deposit at La Liga headquarters are not treated as taxable personal income (IRPF) or subject to 21% VAT.