On the last day of the 2010/11 season, Joselu Mato had his breakthrough moment. Or so he imagined. He had recently turned 21, had devoted his teenaged years to climbing the ladder of professional football and to making it in the hardest of positions. He wanted to be a striker at the most decorated club in the history of the European game.
Joselu, who was born in Germany because his parents were working there, did most of his growing up in Galicia, Spain’s western corner. He duly enrolled at local club Celta Vigo. He made a good enough impression that Real Madrid scouted and signed him as a prospect, putting him into the upper levels of their youth academy.
When Jose Mourinho joined Madrid as head coach in 2010, he was handed a positive report on Joselu’s performances for Real Madrid B. Mourinho noted it but when he sought stronger back-up at centre-forward to Gonzalo Higuain and Karim Benzema, who led the queue to play inside Cristiano Ronaldo, he went for experience rather than internal promotion, signing Emmanuel Abdebayor in that winter’s transfer window.
Mourinho, Adebayor, Higuain. Names from long ago in Madrid terms. And Joselu was just a tiny footnote from that 2010-11 season. He made his first team debut on its last weekend, a substitute brought on for Benzema with six minutes left against Almeria. Madrid were winning 7-1. Ronaldo promptly steered a fine, floated cross in his direction. Joselu finished confidently: 8-1.
He would score on his Copa del Rey debut, the following December, even more rapidly. Off the bench against lower-division Ponferradina in the 78th minute, again replacing Benzema, he almost immediately struck the fourth goal of a 5-1 victory.
And that was the last the first-team saw of Joselu as a Real Madrid employee - for almost 12 years.
He is now 33 and, after a zig-zag journey back to Germany, to Stoke City and Newcastle United - before Newcastle came into big money - in England, and to successive relegations with Spanish clubs Alaves and Espanyol in the last two seasons, he finally, on Wednesday, readies himself for a Champions League debut in Madrid’s all-white against Union Berlin at the Bernabeu.
It’s been quite a wait. The deal that brought him back is a loan, from Espanyol, where his 16 goals in 2022/23 were the best argument for the club’s vain hope of staying up and also persuaded Spain’s head coach, Luis de la Fuente to grant Joselu his first international caps, deep into his 30s.
He’s been as good for Spain as he was as a 21-year-old debutant for Madrid: Two goals in his nine minutes off the bench on his debut against Norway; two more in his five caps since.
As for Madrid, who hired him to partially replace Benzema when the Frenchman moved to Al Ittihad in the summer, they have been delighted to see Joselu’s instant impact is still part of his portfolio. His three starts so far in his second spell have yielded two goals and an assist. “He’s a guarantee for us in attack,” beamed Carlo Ancelotti, the Madrid head coach. “He’s good with his back to goal and facing goal. He’s strong in the air and he’s clever with crosses.”
A European Cup bow so long delayed will feel very special and Joselu’s perspective, that of the patient stalwart, cannot help but chime with the opponents. If Joselu imagines a dozen years is a long wait, think of Union Berlin.
When Joselu was born in Stuttgart, Union were in a different country, part of the football pyramid in what was then East Germany, a nation counting its last days before German reunification. Nor were they such a big part of the now defunct DDR that they ever qualified for the European Cup; nor enough of a force in unified Germany to have been in the Bundesliga’s top tier when Joselu was earning his living with Hoffenheim, Eintracht Frankfurt and Hannover between 2012 and 2015.
Union were only promoted four years ago. Their climb to fourth place last season, earning entry to the Champions League, is quite the fairytale.
Up against a Madrid without Vinicius Junior, Eder Militao and Dani Carvajal because of injury, the debut assignment, novices thrust into the home of European royalty, is perhaps less daunting than it might have been.
“If Union are here it’s because they had such a good year,” said Ancelotti. “They’re new, but we’ve studied them hard, they play with a lot of intensity, and while they don’t have so many star names, they are a real team.” Joselu is no star name, but he never stopped believing he could make it this far.
Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
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Political flags or banners
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Bikes, skateboards or scooters
UAE and Russia in numbers
UAE-Russia ties stretch back 48 years
Trade between the UAE and Russia reached Dh12.5 bn in 2018
More than 3,000 Russian companies are registered in the UAE
Around 40,000 Russians live in the UAE
The number of Russian tourists travelling to the UAE will increase to 12 percent to reach 1.6 million in 2023
PREMIER LEAGUE RESULTS
Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0
MAIN CARD
Bantamweight 56.4kg
Abrorbek Madiminbekov v Mehdi El Jamari
Super heavyweight 94 kg
Adnan Mohammad v Mohammed Ajaraam
Lightweight 60kg
Zakaria Eljamari v Faridoon Alik Zai
Light heavyweight 81.4kg
Mahmood Amin v Taha Marrouni
Light welterweight 64.5kg
Siyovush Gulmamadov v Nouredine Samir
Light heavyweight 81.4kg
Ilyass Habibali v Haroun Baka
The biog
Name: Gul Raziq
From: Charsadda, Pakistan
Family: Wife and six children
Favourite holes at Al Ghazal: 15 and 8
Golf Handicap: 6
Childhood sport: cricket
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Chinese Grand Prix schedule (in UAE time)
Friday: First practice - 6am; Second practice - 10am
Saturday: Final practice - 7am; Qualifying - 10am
Sunday: Chinese Grand Prix - 10.10am
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