For all their dominance of Spanish football, Real Madrid and Barcelona haven’t been the pre-eminent forces of recent times in the Spain’s domestic cup competition, the Copa del Rey. The tournament, which draws sides from Spain’s top six divisions, most of them regional, has had seven different winners in the past seven years since Barcelona won four times in succession between 2015-18.
Valencia, Real Sociedad, Real Betis, Real Madrid and Athletic Club have all won the trophy since 2018 and for fans of all those clubs apart from Madrid, it was the best moment of their recent history, a huge deal.
Barcelona have won the Spanish cup 31 times, more than any other team, but it’s the Basques of Athletic Club in second place with 24, then Real Madrid with 20.
Athletic Club are the current holders and their win last year saw their first trophy since 1984, but Saturday’s 2025 final is between Barcelona and Real Madrid at Seville’s recently expanded 72,000-seater Cartuja stadium, with its athletics track removed for more seats and a better atmosphere.
It’s 11 years since Real Madrid last won the Copa del Rey – against Barcelona – the winning goal coming when substitute Gareth Bale ran at such speed – and at times off the pitch – to get past Marc Bartra to score the winner. It was heralded as a great goal. In 2011, also in Valencia, Cristiano Ronaldo’s extra-time winner for an ultra-defensive Madrid broke Barcelona’s dominance under Pep Guardiola.
In 2025, Barcelona are La Liga leaders and could win a quadruple; Madrid are second and could still win a league-and-cup double. Preventing their greatest rivals winning either trophy would almost be as significant as winning the trophy in itself. Barca are ascendant, Madrid set for change and it’s likely to be the last final which Carlo Ancelotti heads into as Madrid boss. He’s set to depart at the end of the season, and that suits both the coach and his club.
For his opposite number Hansi Flick, it’s a chance of a second trophy after January’s Spanish Super Cup win in Riyadh. The German is enjoying a superb season and his side are favourites to win the Copa del Rey. They’ve easily beaten Madrid twice this season, winning 4-0 and 5-1. The Barcelona clasico is on May 11, sure to be pivotal in deciding the league.
Madrid are down, but they’re still Real Madrid and they’re not out. They still boast Kylian Mbappe, Fede Valverde, Vinicius Jr. They could play defensively and still hit any team in the world on the counterattack, but they’re out of the Uefa Champions League, the competition they have long dominated. So high are expectations, this is considered a failure at the Bernabeu.
Full-back Alejandro Balde and striker Robert Lewandowski are out for Barcelona, and likely to be replaced by Ferran Torres up front and Hector Fort, a right-back playing on the left. For Madrid, Eduardo Camavinga and David Alaba are set to be out together with long-term absentee Dani Carvajal.
Both clubs have sold their full 26,000 ticket allocation, and despite the enmity between the two clubs trouble is also rare between fans. Barcelona fans will travel by coach (€136), which takes 10 hours or train (€265), which takes six. It’s less than half that for Madrid fans. Match tickets cost between €95 and €240.
Barcelona reached the final after a 4-0 win at fourth-tier Barbastro, a 5-1 home win against Real Betis followed by another five-goal win in the last eight, at Valencia. Barcelona scored yet another five over two legs in the semi-final against Atletico Madrid, winning 5-4- on aggregate. The first leg of that game was wild, with Atletico surging into a 2-0 lead inside six minutes before Barca came back to lead 4-2 – only for Atletico to draw level after two goals in the last seven minutes.
Real Madrid were not averse to hitting teams for five themselves, winning 5-0 at fourth-tier Minera, then again in a 5-2 extra-time triumph against Celta Vigo. Madrid defeated neighbours Leganes 3-2 away in the last eight before their own 5-4 semi-final win over two legs against Real Sociedad. Interest was high, with both semi-finals seeing sell-out crowds. It will be even higher for the final.
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
The Byblos iftar in numbers
29 or 30 days – the number of iftar services held during the holy month
50 staff members required to prepare an iftar
200 to 350 the number of people served iftar nightly
160 litres of the traditional Ramadan drink, jalab, is served in total
500 litres of soup is served during the holy month
200 kilograms of meat is used for various dishes
350 kilograms of onion is used in dishes
5 minutes – the average time that staff have to eat
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
PROFILE OF INVYGO
Started: 2018
Founders: Eslam Hussein and Pulkit Ganjoo
Based: Dubai
Sector: Transport
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Investment: $1,275,000
Investors: Class 5 Global, Equitrust, Gulf Islamic Investments, Kairos K50 and William Zeqiri
Specs
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Water waste
In the UAE’s arid climate, small shrubs, bushes and flower beds usually require about six litres of water per square metre, daily. That increases to 12 litres per square metre a day for small trees, and 300 litres for palm trees.
Horticulturists suggest the best time for watering is before 8am or after 6pm, when water won't be dried up by the sun.
A global report published by the Water Resources Institute in August, ranked the UAE 10th out of 164 nations where water supplies are most stretched.
The Emirates is the world’s third largest per capita water consumer after the US and Canada.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
