The National Court confirms a sanction of almost 23 million against Barca. The fine was due to the fact that the club had incorrectly attributed payments to sports agents.

The amount derived from the total tax settlement was 8,764,118 euros while, as a penalty, the payment of 3,031,893 euros (2012), 4,348,402 euros (2013), 5,172,955 euros (2014) and 1,414,158 euros (2015) The National Court says that it is abundantly clear, from the reading of the TEAC Resolution, that there was simulation.