
The 'Hacienda' clause that River and Real Madrid included in Mastantuono's signing
The player and River agreed in 2023 that if a Spanish club approached him, it would be that entity that would pay the tax to Hacienda
The transfer of Franco Mastantuono to Real Madrid has left several striking details. One of the most surprising is a specific clause that River Plate included in its contract renewal in 2023: if a Spanish club paid his release clause, that club also had to assume the taxes derived in Spain.
That's how it was. Madrid not only paid the €45 million release clause, but also €18 million more due to this tax condition.
The white club closed the signing quickly. Although the first negotiations began at the start of June, everything accelerated within a matter of days.
River president Jorge Brito acknowledged that Madrid gave them a clear ultimatum: “It's this or nothing.” There was urgency. PSG's interest was intense, and at Bernabéu they didn't want to lose the Argentine talent.

A shield with a tax trap for Spaniards
River had been cautious. In August 2023, it extended Mastantuono's contract. It increased his clause from €30 million to €45 million.
It added a condition: if a Spanish club triggered the clause, it would have to cover the applicable tax in Spain, a cost that doesn't affect clubs from other countries.
Real Madrid accepted. Meanwhile, that's why, although the net amount of the clause is €45 million, the entire operation rises to more than €63 million. This way, River secured a higher figure, without the player losing the chance to leave.
The breakdown of the numbers is clear:
- €10.8 million will go to the Spanish tax authorities.
- €1.1 million to Futbolistas Agremiados.
- €700,000 to AFA funds.
- €400,000 to Argentina's decree 510/2023.
- €300,000 in other expenses and fees.

Madrid will execute the clause in August
On June 11, representatives of Real Madrid informed River that the clausewould become effective on August 14, coinciding with the player's 18th birthday. Upon reaching the age of majority, Mastantuono will be able to legally sign a professional contract with the white club.
River will collect the amount in three payments, but will receive 70% of the operation in the first installment. The rest will be distributed among fees, taxes, and Argentine football entities.
A fiscally calculated move. River protected itself and Madrid reacted in time. Mastantuono already has a date to wear white.
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