Chelsea will have to buy Filipe Luis out of his Atletico Madrid contract if they want to sign the left-back.
AS reports that the Brazilian is keen on a move to Stamford Bridge but the total fee could top €46m, when tax on Filipe’s release clause is taken into account.
Filipe’s release clause was raised from €24m to €30m with his most recent contract renewal and depending on the interpretation of Spanish tax law, Chelsea would be required to pay either €46.2m, €32.1m or the €30m stipulated in the player’s contract.
Atletico are said to be ready to offer Filipe a new contract to try and keep him at Vicente Calderon but it’s not known if the player will accept or push for a move to the Premier League.
As it stands, AS add, Chelsea cannot know how much it will cost to prise Filipe away from the champions, and the full amount wouldn’t be known until the Treasury make a decision once the deal is completed.