Joan García will shortly become a new player of the Football Club Barcelona. The until now Espanyol goalkeeper and the Barca club have reached a total agreement that is only at the expense of an essential procedure: the payment of the 25 million of the termination clause of the footballer. Unlike what happens with most signings, the two clubs have not negotiated a transfer.
This extraordinary procedure to sign a player has substantial differences with the hundreds of traditional transfers that occur every summer in Spain. Certain mechanisms change, the imposition or not of some taxes, the ability to postpone payments … We try to respond in this article to 10 usual doubts around the termination clauses.
The termination clause is a contractual agreement between a club and an athlete, whereby the latter can extinguish the employment contract signed between both parties in exchange for a fixed compensation amount and previously negotiated. Its origin is in the Real Decree 1006/1985in which “the special employment relationship of professional athletes” is regulated, promulgated to end a system that allowed clubs, in practice, retaining their players for life, even after the end of their contracts. That is to say, It is an escape valve for the worker. Or at least that was the will of the legislator by promoting the establishment of that figure.
No, for decades it is customary in Spanish football that contracts include them, but There is no obligation to do so. In fact, there are players without a clause. Athletic Club was a pioneer in that practice, with players like Muniain and Marcos, a trend that has continued with men like Simon, Vivian, Sancet, Jauregizar … In most countries in our environment this figure does not exist, Although they are common similar clauses, in which the club is committed to the contract to accept offers that reach a certain amount of money.
Joan Garcia is about to sign for Barça. / AFP7 via Europa Press
No. They are two different operations. First, The player must resolve the contract with his previous club by paying the clause. That makes him a free agent, with the ability to be hired by any other club. After termination, the player signs the labor agreement with his new clubbe the one who pays the clause or any other. Although, obviously, the club that files it ensures that both operations are linked.
I could do it if I wanted to, but it is not necessary. It won't. Images such as Javi Martínez in 2012, going to LaLiga's headquarters to pay to personally athletic his clause and sign his contract with Bayern Munich, they are no longer necessary. In fact, they never were. The footballer can give a power to whom he wants (they are usually the lawyers of the destination club) to proceed to the subscription of the termination clause in your name.
Javi Martínez did go to LaLiga to pay her clause. / BAYERN
Not even that. The face -to -face payment was necessary for years, but now All this type of processes are telematized through LaLiga Manager, the 'Super application' with which clubs perform all kinds of efforts With the entity chaired by Javier Thebas: high and casualties of players, presentation of documents for economic control, the clothing they want to use in each game, extraordinary requests for the matches … that is, the procedure of payment of clause is, already as almost everything, a matter of clicks.
The General Directorate of Taxes, an organ of the Ministry of Finance, clarified in 2016 that the payment of a termination clause is only recorded (in case the company obtains accounting benefits in the affected fiscal exercises) by the Corporation Tax, like any other sports or non -sports asset of clubs and SADS. Being compensation and not a sale between two companies, The operation is exempt from VATunlike what happens with an ordinary transfer. Joan García should not pay IRPF for 25 million eurosin the improbable case that they came to pass through a bank account, because they are not remunerative income, but of an increase and patrimonial loss, according to the doctrine set by the Treasury. On the CPI, it depends on the writing of each contract: It should only be paid if it was specifically written in the contract.
No. Being compensation for contract termination, Payment must be immediate. That is, while the money is not in the Espanyol account, Joan García will continue to be a Perico player. This requirement causes that, in many operations, the clubs involved will negotiate a transfer transfer due to an amount greater than the clause: the club that sells ends up receiving more money and the one who buys can fractionate the payment so as not to tension your treasury. This is not going to be the case of Joan García's signing for Barça.
Joan García, in one of his last games with Espanyol. / Alberto Estevez / Efe
Yes, they are independent issues. LaLigit has no competences for it. LaLiga's only work is to verify that the amount deposited (by check, bank transfer or any other legally valid payment method) corresponds to the termination clause and make sure that the account from which it is paid has funds to immediately pay the amount in question.
Like any other signing. Espanyol will see its limit increased by 25 million eurosbeing a player formed in his quarry for which at the time he did not pay transfer. As for Barça, those 25 'kilos' will be divided between each of the years of contract signed by the player. That is, already as an example, if Joan García signs for five years, his signing will have an impact of five million euros in each of those five years. In addition to the amount they agree as salary, of course.
No. Barça, in this case, does not even have to start conversations with Espanyol to sign Joan García. You don't have to warn you. The contract signed by the goalkeeper collects his right to break it by paying 25 million, so the only thing that Espanyol could do is offer him a new contract that raised that amount, but not avoid the 'clause'. In purity, and although it sounds contradictory, Joan García will be fulfilling his contract by terminating him.
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