Goal.com's Subhankar Mondal discusses the reasons behind the top players in Europe leaving for Spain this summer instead of joining a Premier League club.

kaka, Cristiano Ronaldo, Frank Ribery

According to Sky Sports, the Premier League has always been "the best and most exciting league" in the world. And at the end of last season it did appear that indeed the Premier League was the strongest league.

For the fifth successive year there was a Premier League side in the final of the Champions League. For the third consecutive season there were three English sides in the semi-finals. Although this doesn't necessarily prove the superiority of the Premier League to other European domestic leagues, it did attest the strength of the Big Four - Manchester United, Chelsea, Arsenal and Liverpool.

Yet something changed in the summer and now it appears that it is La Liga and not the Premier League that is 'the best and most exciting league' in the world. FC Barcelona's all-consuming, all-conquering, galactic football last season convinced everyone that the best and most poetic football is played in Spain while Florentino Perez's second coming at Real Madrid has made the Spanish capital the centre of European football again.

This summer, the biggest players have been linked with either Real Madrid or Barcelona. The likes of David Villa, Franck Ribery, Cesc Fabregas, Kaka and Cristiano Ronaldo all have or had either stated their desire to remain in La Primera or move to Spain , thereby proving that it is La Liga and not the Premier League that is the most attractive in the world.

So why has Spanish football suddenly become more glamorous to the world's best footballers? Maybe the following reasons could help us understand…..

1. Barcelona's Galactic Football

There's no doubt that the football played by Pep Guardiola's side last season was the best and most overwhelming for quite a while. Barcelona waltzed to the treble - the Spanish Primera Division, the Copa del Rey and the Champions League- and their football was as much peremptory as poetic, as Lionel Messi, Xavi, Andres Iniesta, Samuel Eto'o, Thierry Henry and Daniel Alves ripped apart defences both in Spain and in Europe with ruthless aestheticism. Barcelona's destruction of Manchester United in the European Cup final was an apt demonstration of their superiority and a perfect reflection of how football is played in La Liga. It was enough to convince the best players in the world that it is in Spain where the most glamorous football is played.

2. The Real Madrid Revolution

Real Madrid have always been the biggest club in the world and the dream of every footballer in spite of their consistent failure in the Champions League for the past five seasons and the mismanagement of the Calderon and Mijatovic. Florentino Perez's first stint in the presidential hotseat at the Bernabeu might have ended in disaster but the former Spanish politician's second coming has been a revolution in itself. Kaka, Cristiano Ronaldo, Raul Albiol and Karim Benzema all have been signed, making Madrid - on paper at least- on par with Barcelona. Kaka rejected Manchester City in January, Ronaldo's eternal dream was to play for Madrid and Benzema could have gone to Manchester United but didn't. Perez's arrival has made Real Madrid an attractive proposition again and his power to convince is leading players to come to the Spanish capital.

3. The English Weather

As lame as this may sound, the fact that the English weather can and probably does play its part as a repellent cannot be denied. When linked with Manchester United, Chelsea and Manchester City earlier this summer, Bayern Munich hotshot Franck Ribery was quoted as saying that he won't play in England as he doesn't like the weather there. The English weather is perhaps the most unpredictable entity in the world: you can have snow, rainfall and sunshine all in a single hour. Although not many players have voiced their disgruntlement about the English weather - at least not claiming it as a factor for not playing in the Premier League- Ribery's point does make sense. In Spain, it is mostly sunny and warm: the weather is just perfect.

4. Taxation Policy

The tax legislation in Spain is much more conducive than that in England and for the highly paid footballers this is an attraction. In Spain, a footballer would have to pay tax at between 23-25% rate for the first five years he lives there while in England high earners could have to pay as much as 50% tax. This is certainly not very helpful in attracting players to the Premier League and although the English top flight is relatively richer than its counterparts in Spain or Italy, a 50% margin doesn't help.

5. World Cup Year

Given that performance in the 2009-2010 season counts a lot in terms of getting a place in the 2010 World Cup finals, players don't want to move to England and take a risk. Adapting to the Premier League is not easy and could take some time and this is not at all convenient to those aiming to represent their nation in South Africa next year. For example, in David Villa's case, playing in Spain sustains his first team place in the Spanish national squad as he is a guaranteed success in La Liga. But moving to Manchester United wouldn't necessarily give him the same degree of security.

Subhankar Mondal, Goal.com