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Technically to force a buy out clause in most Spanish contracts the fee must be paid by the player and not the purchasing club. However in most cases the club will accept that amount from the purchasing club. However the selling club are reluctant they can
Demand this money comes directly from the player, in most cases the player will not have this kind of cash at his disposal so therefore he would have to get this money from the buying club. This would be considered personal income and therefore taxable.
Therefore the tax is only an issue if Bilbao make this demand. They gain nothing from that but a better negotiating position.
From what I've heard this is not being demanded. But who knows.

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