Chelsea would have to ask for a fee of €46 million to sell Romelu Lukaku back to Inter on a permanent basis in order to avoid a capital gains loss in 2024.

This according to Italian football finance news outlet Calcio e Finanza, who report that based on the Blues’ accounts, this would be the necessary fee to avoid registering a capital gains loss on their initial purchase of the Belgian.

Chelsea paid a massive €115 million fee to bring Lukaku to London from Inter last summer.

Therefore, the 29-year-old’s return to the Nerazzurri was always going to be complicated, although the clubs got it done this summer on the basis of a paid loan.

It is also expected that the striker will remain at Inter next season, once again on a paid loan.

After that, in the summer of 2024, the Nerazzurri’s intention would likely be to sign Lukaku permanently, and Chelsea would be open to this.

However, it would have to be at a fee of at least €46 for the Premier League giants to avoid a capital gains loss, based on how they have accounted for the initial transfer fee paid to Inter.