The Baloncesto Superior Nacional (BSN) will conduct an external and independent audit for the second consecutive year to determine if the 12 teams that participated in the 2026 tournament violated the collective salary cap. The audit was first conducted last year due to concerns from the board of directors about possible non-compliance by some franchises with established salary limits. The findings led to the Vaqueros de Bayamón and Mets de Guaynabo being sanctioned for violating the General Regulation on Collective Contractual Cap and Luxury Tax.
Bayamón was fined $50,000 and lost all its turns in the 2027 draft, while Guaynabo received the same punishment after appealing to the Tribunal de Arbitraje Deportivo (TAS) in Switzerland. The salary cap for 2025 was set at $900,000, with a hard cap of $1.4 million, and only three teams did not exceed the soft cap. For 2026, the soft cap increased to $1 million and the hard cap to $1.5 million, with increased penalties of a $250,000 fine and 15 games without reinforcements.
BSN Tournament Director Ricardo Carrillo stated that it is essential to maintain continuity and monitor team expenses to ensure compliance with the salary cap. The league is currently receiving the list of reserved players and those entering free agency, and is collecting information from franchises related to the salary cap.