Is FC Barcelona Involved in Tax Planning?

On March 4, 2021, the European Court of Justice (ECJ) issued a final ruling on a case brought by the European Commission (EC) against four Spanish football clubs—FC Barcelona, Real Madrid, Athletic Bilbao, and Osasuna—accused of receiving illegal state tax aid. The ruling went against the Spanish clubs, resulting in fines exceeding 10 million euros.

Could it be that Barcelona, much like multinational corporations such as Apple, engaged in tax planning only to face legal repercussions?