Whats up gvt..good to see u here.
Whats the difference between a transfer and an acquisition? Is one on the transfer list and one isnt?
Lets use player X to explain. Lets assume sevilla's player X has a release clause of 10 million euros. Real madrid is looking to pay said clause.
Case A: Real madrid pays 10 million euros to sevilla, sevilla declares it a player transfer, in which case real madrid gets the player for 10 million euros
Case B: Sevilla refuse to declare the player a transfer, in which case, the player is considered an acquisition, forcing real madrid to pay 14 million (10 million + 40% in taxes.)
The reason we see Case A most of the time is because the clubs in spain have a "gentlemen agreement" to not force other clubs to pay taxes, as the owner club (sevilla in the previous example) does not benefit from said taxes. If a club feels its getting screwed up by a transfer, or if they desperately want to hold to a player, they can use case B as a last resort.
You may remember Del Nido mentioning this agreement when he explained why no one payed Capel's clause this summer.
Like G.J said, Figo had signed a pre-contract that, in short, said he'd be financially penalized if he didn't join real madrid. Gaspart also agreed on not forcing florentino to pay taxes. Has he done so, figo would've stayed in barcelona.