The debt of professional football clubs, those of LaLiga Santander Y LaLiga 1/2/3, and fans descended from 634.7 million in 2010 to almost 218 million (217.7) in 2017, which represents a decrease of 66% in this period, according to a report from the Court of Auditors.
For its part, the debt of clubs with Social Security remained practically stable in the same period, going from 30.4 million in 2010 to 31 million in 2017, mainly due to the Second Division B teams.
This is reflected in the 'Audit report on compliance with legality in the actions carried out by the Tax Agency (AEAT) and Social Security' of the Court of Accounts, published on November 12 and approved on October 25. , which has had access to Europa Press and indicates that the contribution of football clubs to the coffers of the State amounted to 306.3 million to 1,084 million in those eight years.
In this period, the debt of the 'Primera' clubs with the Treasury decreased from 417.4 million to 55.3 million, and the same happened with the Second, whose debt was lowered from 163.8 million to 73.8 million. In modest football, however, there was an increase from 50.8 million in Second B and 2.6 million in the other categories to 64.1 million and 24.3 million, respectively.
This reduction in the debt of football clubs is due, in large part, to the protocol of economic control measures, similar to the financial 'fair play' of the UEFA, which was signed by the Ministry of Education, Culture and Sports, the Higher Council of sports (CSD) and The league at the end of April 2012.
At the end of 2010, eleven LaLiga Santander clubs accounted for 95% of the debt in the top category of national football, and 62% of the total; and at the end of 2017, two Primera clubs accumulated 74% of First and almost one fifth of the total of the money owed to the 'treasury'.
According to this report, most of this debt has been derived from the payment of the players' salaries and some of them stopped paying the corresponding VAT for carrying out commercial activities. In addition, in those eight years covered by the report, 51 cases were opened, 198 proceedings were filed and the Tax Agency issued more than 3,000 foreclosure proceedings.
Debt 'almost zero' with Social Security
On the other hand, the indebtedness of Primera clubs with Social Security was 'almost zero' at the end of the 2017-18 season, only 1.4 million of the total of 31 million that professional and amateur football must contribute to the box of the State.
The rest of the 'deficit'with Social Security it is distributed in the following manner: 7.9 million, Second Division; 10.3 million, Second B; and 11.2 million, the rest of the non-professional categories, burdened by their lower capacity to generate income, as reflected in the report of the Court of Accounts that gathers Europa Press.
The decline is notorious since the 2010-11 academic year, with a debt of 30.4 million accumulated in the First Division (5 million); Second (8.7 million); Second B (11.5 million); and the rest (5 million).