Barça sees it very difficult to reach the 1:1 rule this summer, what are the reasons?

The summer transfer market 2025/26 is getting closer to its conclusion. For FC Barcelona, the prospects of being able to close operations under the highly desired 1:1 rule in LaLiga are fading.

• 📌 The FACT: What is the 1:1 rule? This rule allows a team to invest every euro it receives or saves in new incorporations and pay salaries. With this, it balances economic income and expenses.

However, the situation has become complicated for the Blaugrana team, which so far has found mechanisms to register two of its brand new incorporations: Joan García and Marcus Rashford. But, there are still players pending registration:

1. Gerard Martín
2. Roony Bardghji
3. Marc Bernal's first team contract

FC Barcelona and the VIP seats: the 1:1 rule remains out of reach

According to RAC1, entry into the 1:1 rule will be postponed for another opportunity, as LaLiga has not received approval from the auditor Crowe Global regarding the VIP seats operation. From the Catalan entity, the forecast becomes more pessimistic, understanding that it will not be possible to comply with this rule before September 1.

It should not be forgotten that the sale of the VIP seats of the Spotify Camp Nou was presented this summer as the key operation to comply with the 1:1 rule. The Catalan team ceded the exploitation rights of 475 VIP seats of the culé fiefdom to Forta Advisors Limited and New Era Visionary Group, which meant an injection of €100M into the coffers of the Blaugrana team.

However, this operation was invalidated because the assets did not physically exist and were considered intangible. So, until the €100M materialize, they cannot be counted to reach the 1:1 rule.

1:1 Rule in LaLiga: Possible solutions for the culé summer market

Now, for FC Barcelona, the expectations were different for this summer, as it was expected that the construction of the seats would allow the €100M to be accounted for in the income statement of last season. This would have brought the club up to date with the 1:1 rule, but the approval of this lever has not yet occurred.

It remains to be seen whether there will be an unexpected turn in the market or whether the club will find another way to comply with the 1:1 rule. Among the most talked about options is a star sale, such as that of Marc Casadó, which could generate more than €30M, leaving a net economic profit as he is a youth player and does not have to cancel any previous amortization. This type of operation would be key to alleviate the financial situation and comply with LaLiga regulations. Will the '17' end up being sacrificed in this operation? Only the market will tell.