Just to be tedious on the release clause thing. There is only one case of a Spanish club (or player) having to pay tax on the deal. It is very difficult to get clear case law on the subject because the actual forced release clause mechanism is almost never used - as it can be troublesome for both the buyer and the seller.
The reason there is ambiguity is because the law itself is ambiguous. I'll leave this in Spanish because the specific interpretation of the words is critical.
El art.2.2 del Libro V dice: “La inscripción de un jugador profesional a favor de una Sociedad Anónima Deportiva o Club será cancelada por la rescisión unilateral del contrato por parte del jugador profesional. En este caso, y si estuviera previsto tal desestimiento con cláusula indemnizatoria en el contrato que dio lugar a la inscripción, se procederá a su cancelación, previo depósito en la LNFP del importe previsto en la indemnización”.
What that appears to say (and why you need specialist lawyers) is that a player can unilaterally cancel his contract. However, it then says that when his old club receives the prescribed compensation his registration can be transferred to his new club. It does not say explicitly that the player must hand over the money himself. Because of this vagueness, lawyers can step in and earn a healthy fee at this point, and then the buying club can hand over the cash on the player's behalf, without the player ever possessing it himself.
The Spanish LFP agreed during the Bayern/Martinez case that the clause should be interpreted as a release clause as described by FIFA.
If a professional is required to pay compensation, the professional and his new club shall be jointly and severally liable for its payment. The amount may be stipulated in the contract or agreed between the parties.
Which again is interpreted as meaning the club can pay the money without the player touching it.
Any lawyers/tax advisors on the board will know this is the contract law equivalent of a minefield for the club/player and a goldmine for the lawyers. As I say, actual case law (as in cases that have gone into tax arbitration or into court) is basically non-existent. So any club using it will be very wary and will probably put an insurance policy in place if the amounts involved are large.
Here endeth the ramble.
