Everton have rejected Milan’s offer to sign Gerard Deulofeu on loan but the Spain Under-21 international’s future at Goodison Park remains uncertain.

The Everton winger, who has fallen out of favour under Ronald Koeman, is a target for several clubs in Europe and the Premier League with Ajax the latest to register interest in signing the 22-year-old this month.

Milan have held talks with Everton officials in recent days with the chief executive, Adriano Galliani, telling Gazzetta dello Sport: “Everton knows we can do loans or loans with right of redemption.”

Their initial approach has been rejected, however, presenting Ajax with an opportunity to pursue a deal for the former Barcelona player. Middlesbrough are also believed to be interested.

Deulofeu rejoined Everton in a permanent £4.3m transfer from Barcelona in 2015 but has been unable to secure a regular first team role since Koeman replaced Roberto Martínez as manager.

His last start came in the 3-2 defeat at Watford on 10 December and despite impressing as a substitute in the FA Cup defeat by Leicester City, creating Romelu Lukaku’s goal, he did not make the match-day squad for the 4-0 win against Manchester City on Sunday.

The Everton manager recently claimed there was “no possibility” for Deulofeu to leave this month because of injuries to Yannick Bolasie and Dominic Calvert-Lewin, although a better offer than Milan’s would test that resolve.