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LaLiga has made public the accounts of the teams it has attached to in the First and Second Division, once the balance sheets of each have been presented. Beyond the transparency that this implies for its subscribers and fans, the Spanish football association uses these to establish the salary limits of each club, or what is the same, how much the teams can spend in salaries to make their templates.
In addition to complying with the financial ‘fair play’ required by UEFA and FIFA, teams must have their accounts in good health so as not to get into debt by signing players those who could not pay. In a year as complicated as this, all have seen their salary limits lowered, although not equally.
In percentage figures, as explained Javier Tebas, the 20 Primera clubs have gone from being able to spend on salaries 2,847 million euros to 2,333 million in this campaign, a reduction of 514 million euros, 18% less.
One of the most affected is FC Barcelona. From a budget to salaries of 656,429,000 euros in the past season, have passed to have 382,717,000, almost 275 million less. He too Real Madrid has lost margin: from 641,049,000 in 2019/20, falls to 468,529,000, but it does not reach a bloodletting as great as the culé: ‘only’ about 173 million.
As a percentage, Barcelona’s salary limit drops 43% and Real Madrid’s, 25%. This implies that the white team surpasses the Blaugrana as the team that can spend the most in LaLiga salaries. The team chaired by Florentino Pérez have almost 80 million more margin than the blaugrana, but also more than 10 First teams together: adding the salary cost of Granada, Getafe, Valladolid, Osasuna, Eibar, Alavés, Cádiz, Levante, Huesca and Elche, they barely exceed 440 million.
Real Madrid is the First Division club that can spend the most in salaries: 468,529,000 euros

The accounts presented by Josep Maria Bartomeu before resigning they already showed that Barcelona had suffered some huge losses, which forced them to negotiate with their players a salary reduction that, to this day, they have not yet reached an agreement with the entire squad.
This question is minor, far from it. The lower the salary margin, the less you can sign, which can cause a team not to sign anyone or can only be reinforced with transfers as long as the cost falls on the team that the player in question owns.
First Division salary limits in the 2020/21 season
- Real Madrid. 468,529,000 euros
- FC Barcelona. 382,717,000
- Atlético de Madrid. 252,720,000
- Sevilla FC. 185,809,000
- Villarreal CF. 145,242,000
- Athletic de Bilbao. 119,819,000
- Valencia CF. 103,390,000
- Real society. 100,876,000
- Real Betis. 71,304,000
- Celtic vigo. 62,518,000
- Granada CF. 56,483,000
- Getafe CF. 52,589,000
- Real Valladolid. 49,361,000
- Osasuna. 46,638,000
- SD Eibar. 42,706,000
- Deportivo Alavés. 42,028,000
- Cádiz CF. 41,028,000
- Pick up UD. 37,613,000
- SD Huesca. 37,057,000
- Elche CF. 34,600,000