Spain's national court ratified a ruling on Friday forcing Barcelona to pay almost 23 million ($24.8m) in personal income tax regarding payments made to players' agents.

Spain's Central Economic Administrative Court (TEAC) demanded in 2020 that Barça pay the sum, concerning payments made to players' agents between January 2012 and June 2015.

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Barça appealed the decision to the national court, which was rejected on Friday. The club said in a statement it will now appeal to Spain's supreme court.

A Barça statement read: "FC Barcelona has been informed of the verdict on income tax (IRPF) of the National Court regarding the appeal presented by the club with respect to the tax inspection concerning payments made to players' agents between 2012 and 2015.

"FC Barcelona shall be presenting an appeal to the Supreme Court.

"This ruling does not entail any payment obligation for the club at present, this contingency being properly provisioned in the annual accounts."