“In recent years, generous tax breaks have been a key factor in encouraging players to move to Spain. But that may be about to change. In 2004, the Spanish government passed a law to lower the tax bracket for high-level ‘foreign executives’ working in the country in an attempt to attract multinational corporations. This law was specifically applicable to non-Spanish residents earning an annual salary of €600,000 (£537,000) or more and therefore included footballers.” (WSC)