Jose Mourinho is being linked with a Real Madrid return this summer amid financial strife at current club Roma.
The Italian side were one of 10 clubs sanctioned by UEFA last summer, seeing €5m in prize money withheld as part of settlement agreements made with European football's governing body due to failing to fulfil break-even financial requirements. A further €35m fine could follow should Roma continue not complying with set targets over the next four years under the Financial Fair Play regulations.
It means players could be sold should Roma not reach the Champions League. Mourinho's side won the inaugural Europa Conference League last term to qualify for this season's Europa League. The capital club last qualified for the Champions League four years ago.