Tottenham’s huge summer spending could leave them in breach of UEFA’s Football Earnings Rules if they seal European qualification this season.That’s according to football financial expert Stefan Borson, who has outlined the potential implications of Spurs‘ extravagant summer, which has seen them shell out around £320million.Roberto De Zerbi boasts a multi-million pound new-look Spurs squad as he looks to move away from consecutive 17th place finishesGettyAfter narrowly avoiding relegation last term, the north Londoners invested heavily in a bid to become competitive again, and seal a return among Europe’s elite.This has seen Spurs break their transfer record twice, spending £185m combined on midfielders Mateus Fernandes and Sandro Tonali.Business has continued since then, with Savio and Omar Marmoush arriving from Manchester City for a total sum of £145m, if the latter’s clauses are met.While on deadline day, Mykhailo Mudryk joined on loan from Chelsea that includes an option to buy for £75m.With Spurs bringing in number of new faces, their spending stands at more than £300m, shattering the club’s previous £160m record forked out in the summer of 2024.Financial minefieldTottenham’s big outlay places them under pressure to seal European football qualification this term for more than one reason.Having shattered their previous wage structure to assemble a squad capable of competing at the top of the Premier League, Borson revealed there could be consequences if Spurs fail to do so.With no European football to play this season, the north Londoners are set to rake in significantly less revenue as a result this year – with Borson estimating an £100m loss.And while Spurs should be able to balance their books this term, they will need a return among Europe’s elite sooner rather than later if they are to manage their increased wage bill from their summer business.Explaining Tottenham’s position on talkSPORT, Borson said: “They have spent very big. I think you would have not imagined a spend level of £300m just up front. That’s not even excluding add-ons. I think around £300m and a bit more [after deadline day] probably.”Factoring in increased salaries, he points out the cost is even more.Sandro Tonali became Spurs’ club record signing when he joined for £100mGetty“And that’s even excluding some of the agent costs that they’ve also incurred,” he added. “Because clearly when you trade the number of players they’ve traded there’s a big agent cost. “When we see in February what everybody spent, because the FA release that, you’ll see some massive numbers this season. Not just because of the size of the transfers but the number of transfers.”Borson then explained that Spurs will soon find themselves in need of the extra revenue that Champions League qualification can provide.He continued: “They’ve spent very heavily and obviously they’re probably broadly £100million down on revenue for this current season versus last season because they have no European football. “And they’re okay for probably one season. So if they didn’t qualify this season they’re probably okay.“But they’re going to start to come up against the tests if they don’t get Champions League football.”Tottenham suffered a round of 16 Champions League exit last season, and aren’t competing in Europe this termGettyWhat UEFA rule could Spurs breach?While Spurs will need a return to the Champions League to afford their increased player wages, Borson revealed they could also be in breach of UEFA rules should they qualify for Europe this season.Top-flight clubs have to adhere to the Premier League’s Profit and Sustainability Rules (PSR) and Squad Cost Ratio (SCR) – the latter requiring squad costs to be kept below 85 per cent of a club’s revenue.However, if teams qualify for European football, they are then are subject to harsher restrictions and must keep their squad cost below 70 per cent, in line with UEFA rules instead.On top of this, teams must abide by UEFA’s Football Earnings Rule (FER), which stipulate that over a three-year monitoring period, clubs are allowed to make an aggregate loss of up to €60million.And Borson revealed this rule could end up having the biggest impact on Tottenham after splashing out.On the effect European football could have on the club, he said: “I think one year out is probably [manageable].Marmoush joined Tottenham having been among the Premier League’s top earners at Manchester CityGetty“They’ll breach the Football Earnings test if they qualify for European football. “Either way, whatever happens now they’re already over that. On a three year basis you only have a maximum hit of €60m. “So unless they somehow manage to sell some players at the end of the season for big profits – which I don’t think is likely – they’re likely to be in immediate breach of the football earnings rule.“But on a sustainability basis they’re going to be okay for a period. But clearly now their cost base is set up for Champions League football. There’s no question about it.”