A phone call between Claudio Lotito and Giuseppe Marotta unlocked the transfer of Davide Frattesi to Lazio. The direct contact between the presidents of Inter and the Biancocelesti was necessary to modify the terms of the agreement after Lega Serie A blocked the conditions initially established.
The agreement provides for a paid loan of 5 million euros with an option to buy set at 10 million, without obligation. The Nerazzurri will also retain 50% of any future resale of the midfielder, who thus returns to the capital to play under Gennaro Gattuso. Overall, the deal is worth 15 million plus the percentage on the sale.
According to Calcio & Finanza, the player’s historical cost on the balance sheet amounts to 32.826 million euros. As of June 30, 2025, the date of the last published balance sheet, the net value of the class of 1999 was 19.628 million. By June 30, 2026, it will drop to 13.063 million, while at the end of the 2026/27 season it will reach 6.497 million. Sassuolo is not entitled to any percentage on the transfer, which took place in the summer of 2023.
The deal allows Inter to immediately collect 5 million, in addition to saving on the gross salary of 5.5 million. The 2026/27 balance sheet will be impacted by the amortization quota of 6.56 million, still generating a benefit of almost 4.44 million.
If Lazio decides to exercise the buyout in the summer of 2027, with the balance sheet value dropped to 6.497 million, the capital gain for the Nerazzurri would be 3.5 million. To this figure would be added the benefit from not paying the amortization (6.56 million) and the gross salary (5.5 million), in addition to the 10 million paid by the capital club. The total positive impact would thus reach 22.06 million.
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