UEFA did not consider as relevant income those derived from the sale of television rights that the club carried out in 2022 when it activated the first 'lever' to regain its solvency. In July 2023, the Club Financial Control Body (CFCB) sanctioned the club after reviewing the 2019 to 2022 fiscal years, concluding that Barcelona intentionally violated its regulations by reporting $290,019,926.10 as relevant income. This amount corresponds to 10% of the club's television rights related to the Spanish championship for 25 years, according to the CAS ruling. 

The club appealed the sanction to UEFA's appeals chamber, arguing that it was disproportionate, but its claim was rejected in October last year, leading to the case being taken to CAS. The court ruled on September 18 and recently published its decision, concluding that Barcelona violated UEFA's sustainability and financial fair play rules. The panel of judges determined that Barça infringed several articles of UEFA's regulations and emphasized that the supposed uniqueness of its legal structure does not affect the applicable regulatory framework.

This same panel argued that a smaller fine would not be sufficient to prevent a large club like Barcelona from declaring incorrect income, and that the fine is not "manifestly and grossly disproportionate" in relation to the violation. Additionally, CAS ruled that Barça must pay $11,556 for UEFA's expenses in this proceeding. 

Moreover, the fact that this appears to be a first infraction for Barcelona is not considered a mitigating factor. In the event of a second infraction, it could be seen as an aggravating factor. According to Article 26.02 of the UEFA Club Financial Control Body (CFCB) Rules, recurrence is considered a circumstance that aggravates the situation.