In the second decision, the Commission opened three in-depth investigations concerning public support in favour of seven Spanish professional football clubs. Clubs under investigations are: Real Madrid CF, Barcelona CF, Athletic Club Bilbao, Club Atl├ętico Osasuna, Valencia CF, Hercules CF and Elche CF. The first investigation concerns possible tax privileges. The second one covers a widely reported land transfer between the City of Madrid and the club Real Madrid CF. The third one deals with guarantees given by the State-owned Valencia Institute of Finance for loans that were used to finance the local clubs.

More detailed information concerning this decision is available from the press release IP-13-1287  .

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