Atalanta’s bid to sign Everton defender Ben Godfrey has collapsed as a result of the tax break abolishment in Italy, sources have told Football Insider.
The England international, 25, was Atalanta boss Gian Piero Gasperini’s top target this month after a glowing reference from former Goodison manager Carlo Ancelotti.
Atalanta and Everton were in talks over a transfer fee and personal terms were not expected to be an issue with both clubs hopeful of securing an agreement.
However, the change in tax rules has scuppered the deal and means Godfrey’s future remains up in the air.
The law, which is officially known as Crescita Decree, allows high-income earners from foreign countries to have a 50 per cent discount on their tax bill.
However, the rule has been scrapped after discussions in the Italian Council of Ministers and it means a deal for Godfrey for Atalanta is now deemed to be too expensive for the Italian club.
Sean Dyche had given the green light for the centre-back to leave Goodison Park this month as the club look to reduce their wage bill.
Godfrey has struggled for game time this season and has made just three appearances in all competitions, including only one Premier League start.
James Tarkowski, Michael Keane and Jarrad Branthwaite have been the regular starters in Dyche’s preferred three-man defence.
Godfrey has made 80 appearances for Everton since signing from Norwich City in 2020 for a fee of around £25million.
In other news, Kieran Maguire: Everton suffer new transfer blow after takeover update
