3) Atletico Madrid
Atletico Madrid are the second Spanish team on this list. Their recent rise in the past few years can be attributed to intelligent use of the transfer windows and Diego Simeone’s set-up and tactics.
Simeone has built a well-balanced squad capable of competing with the very best in the world, which they have proven by reaching the Champions League final twice, although unfortunately losing on both occasions to Spanish rivals Real Madrid.
Atleti have made some notable signings like Yannick Carrasco, Nicolas Gaitan and Antoine Griezmann. In what turned out to be a good move for the club, they sold Filipe Luis to Chelsea at a good price and then just a year later, signed him back on a cut-price deal.
They also managed to recapture their youngest ever captain Fernando Torres on a free transfer from AC Milan. The Spaniard has shown great improvement in his form since rejoining his boyhood club in what looks like another great deal for both the player and the club.
| PLAYER | BOUGHT FROM | BOUGHT FOR | SOLD TO | SOLD FOR | PROFIT |
| Diego Costa | Real Valladolid | £850k | Chelsea | £32.3m | £31.45m |
| Arda Turan | Galatasaray | £11.05m | Barcelona | £28.9m | £17.85m |
| Sergio Aguero | Independiente | £18.45m | Manchester City | £34m | £15.55m |
| Toby Alderweireld | Ajax | £5.95m | Tottenham Hotspur | £13.6m | £7.65m |
