AC Milan are set to replace departing defender Fikayo Tomori with Mario Gila, with the Spaniard's yearly cost matching that of the Englishman. Tomori's amortisation and salary total €11.8m per year, while Gila's deal, including his salary and bonuses, will also cost the Rossoneri around €11.8m annually due to a tax decree.

Gila's transfer fee is €27m plus €3m in bonuses, with a yearly salary of €4.5m. The 26-year-old could slot directly into Tomori's position in the back three, providing a seamless transition for the team. This move could also enable Milan to bring in another player this summer.

The Rossoneri are being mindful of their spending, with owner Gerry Cardinale committed to making smart investments. Despite the significant outlay on Gila, the club's financial strategy appears to be on track.

Gila's arrival could be a shrewd move by Milan, allowing them to maintain their defensive solidity while also adhering to their budget constraints.