Frattesi set to leave Inter Milan: the fee needed for a capital gain

Juventus pushing as Inter Milan calculate the financial break-even point

Davide Frattesi is edging closer to an exit and could leave Inter Milan as early as the January transfer window, which opens on January 2. 

The midfielder is high on Juventus’ shortlist and is eager for more consistent playing time, also with an eye on his role for the national team.

But what is Frattesi’s current book value, and how much would Inter Milan need to earn in order to record a capital gain?

Frattesi’s value on Inter Milan’s books

According to data reported by calcioefinanza.it via Fcinter1908, Frattesi’s historical cost on Inter Milan’s balance sheet stands at €32.4 million (£27.9m) as of June 30, 2025. To date, more than €12.7 million (£10.9m) has already been amortized.

As a result, Frattesi’s net book value as of June 30, 2025 was €19.6 million (£16.9m).

Looking ahead to the 2025–26 season, expected amortization amounts to €6.54 million (£5.6m). By December 31, 2025, Frattesi’s net value should therefore drop to approximately €16.36 million (£14.1m).

The figure needed for a plusvalenza

In practical terms, for Inter Milan to generate a capital gain from a January sale, Frattesi would need to be sold for more than €16.36 million (£14.1m).

If the club were instead to postpone the sale until summer, his net book value as of June 30, 2026 would fall to just over €13 million (£11.2m). Any sale above that figure would still produce a plusvalenza for Inter Milan.

Annual cost and potential savings

There is also the matter of annual savings. Frattesi’s total yearly cost for Inter Milan is just under €12.1 million (£10.4m). This includes:

• €6.5 million (£5.6m) in amortization
• €5.5 million (£4.7m) in gross wages
• Equivalent to around €3 million (£2.6m) net salary

A transfer would therefore also free up salary space and reduce amortization costs, making a January exit financially attractive if the right offer arrives.