Barcelona could be prevented from selecting two of their players for the remainder of the season after being accused of incorrectly filing their financial figures earlier this year.

Amid the club's ongoing financial difficulties, Barcelona announced in January that they had sold 475 VIP seats in the newly rebuilt Nou Camp to a number of investors from the Middle East.

These deals, which span over a period of 30 years, were said to have contributed £84 million to the club’s finances, helping them balance their books. The transaction also allowed Barcelona to re-register Dani Olmo and Pau Victor for the second half of the season, after concerns arose that the duo might have been left out of Hansi Flick’s squad.

A temporary accountant for Barcelona filed the paperwork to confirm the deal on 31 December, but LaLiga have now alleged that the figures submitted by the club's new permanent accountancy firm, Crowe Spain, for this season show that the £84 million was not included.

In a statement released on Wednesday, LaLiga wrote:

"On 3 January 2025, a certificate issued by the club’s new auditor was provided, confirming that the transaction was correctly recorded as income in the club’s Profit and Loss account for the current season.

"This documentation was necessary and essential to validate the accounting. Without these certificates, it would not have been possible for Barcelona to register players with LaLiga.

"However, in its Interim Financial Statements for the first half of the current season, no amount from the aforementioned corporate operation was recorded in the Profit and Loss account, which contradicts what had been certified by the club and the auditor at the time of the execution of said operation."

LaLiga has informed Barcelona that the £84 million has been deducted from their spending limits, meaning Olmo and Victor are now considered to be ‘unregistered’.

The Spain Sports Council – a governmental body – is expected to make a final decision on the eligibility of Olmo and Victor in the coming days. Should the council side with LaLiga, both players will miss the remainder of the season, during which Barcelona are chasing a historic Treble.

Currently, they hold a three-point advantage over Real Madrid in LaLiga and are set to face their arch-rivals in the Copa del Rey final later this month.

Barcelona are also through to the Champions League quarter-finals, where they will meet Borussia Dortmund.

Olmo, who joined Barcelona for £50 million from RB Leipzig last summer, was previously linked with a move to the Premier League in January, when it was uncertain whether Barcelona would be able to re-register him. They were eventually given the green light, but this decision could now be overturned in light of the new information presented by LaLiga.

Olmo has scored eight goals in 28 appearances across all competitions this season.

Victor, 23, has mainly featured as a substitute, scoring twice in 22 outings.