Clubs in the top two Spanish divisions made 4.8 billion euros ($5.3 billion) in revenue last season, according to a balance sheet released on Thursday.
That figure is up 22.6 percent from the Covid-hit 2020/21 campaign.
“Spanish professional football has almost returned to pre-pandemic revenue levels, with Spanish clubs also being those with the lowest cumulative losses,” La Liga said in a statement.
The main income, around 1.7 billion euros, came from television rights but the most significant reason for the increase was the return of fans to stadiums following the Covid crisis.
However, income from player transfers fell by 25.8 percent.
La Liga ranks second in club revenue behind only the Premier League.
The 42 clubs in the top two tiers posted cumulative losses of 140.1 million euros, a figure far lower than in Germany (205 million euros), France (601 million euros ) or England (one billion euros).
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