Villarreal has the two Malaga Samus--Castillejo and Garcia--on its shopping list, but Malaga want €20m for them. However, EPM reports today Villarreal might get some help from the Financial Fair Play regulations introduced by the league last year. These limit the percentage of a club's income that can be paid in salaries, among other things, and Malaga is one of the clubs that is going to have to do a balancing act to slide in under the wire. So it's possible that may make them more willing to negotiate a sale.
Atletico Madrid is another club that has some financial issues. In their case, it's the large amount of debt, especially to the taxman, that has to be serviced that is creating problems. Atleti want Vietto but need to sell Mandzukic first.