Everything seems to be stacked against Barcelona signing Javi Martínez. He is Tito Vilanova’s top target, his ability is beyond question and the player himself could be amenable to a switch.

However, the price tag on his head, Athletic Bilbao’s refusal to negotiate and, above all, the huge amount of tax the Catalan club would have to pay are all making the move look unlikely.

For starters, there is a cash flow issue. Presuming Athletic digs its heels in and refuses to let Martínez leave for less than his buy-out clause, some €40m plus VAT, this fee would have to be paid up front, via a cheque lodged with the Spanish Football League (LFP).

Deferring the payment or inserting clauses into the deal is not an option, and at this moment in time, Barça does not have €47.2m in its coffers.

The player’s wages are another major stumbling block. Right now Javi Martínez earns around €2m a year after tax. He currently pays 23% of this to the Spanish Inland Revenue service, as per the regulations that apply in the Basque Country.

However, were he to move to Barcelona, the percentage of his salary due in tax would jump to 56%, meaning Barcelona would have to more than double his pay packet just to match what he currently earns. For the player to take home the €4m

after tax he is asking for, Barça would have to pay him more than €8m a year gross, putting him in the same wage bracket as Iniesta, Xavi and Villa.

Martínez has a number of other offers, including one from Bayern Múnich, who would be willing to give him a deal worth €7m net a season.