Athletic Bilbao remain steadfast in their refusal to voluntarily sell Ander Herrera. Manchester United’s ability to sign the midfielder will depend on their resolve to test the rules governing buy-out clauses in Spain and the response of the league and the tax authorities to their actions.
Here, it becomes very complicated in theory.
Every player in Spain has a formal rescission clause, registered with the league which fixes the amount at which a player can unilaterally end his contract and move to another club. That player deposits the amount stipulated in his clause (in Herrera’s case, €36m) with the league and is then free to move.
Clubs agreed in principle that if another club pays the buy-out clause they will sell at that total price, meaning that the player does not actually pay the money: it effectively becomes a transfer like any other. But when it is a hostile bid, two other scenarios open up: one, that the club accepts the buy-out fee but, as all Spanish companies do, adds VAT (at 21%). And two, when the club does not accept the fee at all, the player deposits the money at the league himself.
Of course, in practice Herrera does not have €36m lying around, so United could in theory pay the money on his behalf. Yet that could be challenge by both the tax authorities and the league itself as the player would strictly be liable for 50% income tax.
None of this has been tested and some experts believe United would face no legal challenge. And yet the whole transfer is complicated enough to cause a few headaches on both sides.
Baldini scooped him up from Argentina, he's like his pops. wouldnt be suprised if franco took erik to his first strip club.
half a billy spent in the transfer window 
