The Catalan club can spend a total of €671.42m on transfers and salaries in the current campaign, up by €38.52m from €632.9m last year.
Real remain in second place, with a budget of €641m, a rise of €74.55m from last term’s total. Atletico are third with a limit of €384.5m, up from €322.92m in 2018-19.
Promoted club Mallorca have the lowest salary limit in La Liga, with the islanders only able to spend €29.96m on transfers and wages over the course of the season.
The figures, released by La Liga on Monday, take into account the maximum amount clubs can pay out on wages for players, plus coaching staff and other areas, such as the youth academy.
The salary limit also includes social security, plus transfer and agent fees.
In order to calculate the number, clubs’ income and running costs are considered. Each club sets their own limit, with those numbers later validated by a La Liga committee.
The number can be adjusted if further income is accrued or a new player is brought in.