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Chelsea are back in the picture for Enzo Fernández after failing to agree a deal with Benfica for his transfer earlier in the winter market.

Marca now state the Blues have no intention to wait until the summer and have returned to the charge for the 22-year-old.

It’s claimed Chelsea have opened talks with the Eagles and are ‘willing to pay’ €120m to sign the midfielder.

Benfica president Rui Costa is unwilling to allow the Argentina international to leave in the current window. The player is open to joining Chelsea, but Marca state the transfer is linked to the taxes.

In other words, the Premier League side will have to pay €120m plus taxes, but they only want to offer the figure mentioned in the World Cup winner’s clause.

Marca make it clear this is their own information and add Monday will be the ‘decisive day to close the deal’ for Fernández. This would give Benfica 24 hours to find a replacement.

Journalist César Luis Merlo also states Chelsea are ‘willing to pay’ €120m and it would be paid in various instalments. Costa isn’t interested as the Benfica chief doesn’t intend to part ways with the star.

In another tweet, the journalist adds that if Benfica refuse to let the player leave, Chelsea will have to pay his termination clause to secure his services.

The fee is €120m plus tax, which would be approximately around €160m.

These claims about taxes are fresh, haven’t been mentioned before, and don’t seem to make a great deal of sense.

Fernández, for his part, is not willing to force a move away from Benfica in this window.