Spain's high tax rate was a contributing factor in Cristiano Ronaldo's decision to join Juventus, according to La Liga president Javier Tebas.
Ronaldo ended his nine-year association with Real Madrid when he agreed a switch to the Serie A champions worth €112 million (£100m/$130m), signing a four-year contract.
The Portuguese forward released a statement via Madrid's website to explain his reason for requesting to leave, citing the need for a "new cycle" at this stage in his career.
However, Tebas believes the move was also partially motivated by money, noting that the player will able to earn more in Italy.