Unlike what has happened with the First Division, in Second, the salary ceiling of the category has increased from 244.08 million to 252.64 million. That is to say, the maximum amount that clubs can allocate to salaries of players, coaching staff, youth academy, …. Eibar remains the club in the category that can spend the most margin with 30.15 million euros, ahead of Valladolid (€29.82M) and Leganés (€26.44M).
Twelve clubs improve their limit: Sporting (9.9), Ponferradina (6), Tenerife (9.38), Amorebieta (4.7), Oviedo (9.9), Mirandés (6.08), Valladolid (29.82), Girona (9, 35), Lugo (5.18), Huesca (19.77), Fuenlabrada (7.11) and Burgos (6.07). Four teams worsen their limit: Alcorcón (6.76), Malaga (12.68), Cartagena (7.61) and Ibiza (7.42). While six clubs remain at the level of the updatesuch as Leganés (26.44), Zaragoza (5.7), Eibar (30.15), Las Palmas (11.96), Real Sociedad (12.49) and Almería (10.33).
What is the salary limit, who and how is it calculated?
The Sports Squad Cost Limit is the concept that includes the maximum amount that each Spanish team can spend on salaries for players, coach, assistant coach and physical trainer (registrable squad), as well as in the subsidiary, the quarry and other club sections (non-registrable squad). It is the main pillar within the Economic Control so that the clubs are solvent.
The registrable sports squad includes fixed and variable salary remuneration (either payments in money or in kind such as a house, a car or a trip…), remuneration for transfers of image rights, amortization of signings, Social Security fees, compensation for the termination of contracts, collective premiums, acquisition costs when having to pay premiums to representatives…
Its calculation is made from the difference between income (from television rights, commercials, ticketing…) of the structural expenses and the repayment of the expected debt throughout the season. Each team is the one that draws up its own salary limit, being able to even put an amount below its ceiling (as some clubs have done), but always complying with the rules of the Economic Control of LaLiga and that must be approved by the Validation Body . In case of having a salary limit that does not guarantee the stability of the club, this body will reduce it to an amount that would make it possible. Salary limits are calculated with objective mathematical formulas without any individual subjectivity. In the event that a team ends the season with the salary limit exceeded, it will be sanctioned with the 1×4 rule for the following year. That is, you can only spend 25% of what you enter or the money you release (output of players).