A handful of factors are limiting the number of signings Lazio will be able to make in the upcoming January transfer window.
The Biancocelesti are keen to make a few additions to their squad in the mid-season transfer window, with Maurizio Sarri asking for a new left back and backup centre forward. Eight players arrived in the summer but it’s clear that further work is needed to truly overhaul the squad, something Claudio Lotito is keen to carry out.
As reported by Radiosei (via La Lazio Siamo Noi), Lazio will have to contend with the infamous liquidity index issue in January, meaning they’ll have to either sell players or only make loan signings due to the restrictions.
Another factor in play is the Irpef payment, a tax that clubs will now have to start repaying following the pause brought on by the COVID pandemic.
The club’s accounts must be settled by 22nd December and they will apply for the instalment plan in Tuesday’s Lega Serie A meeting.