Comment and Analysis
Authorities determined that the Barcelona and Argentina star was not aware of alleged moves to avoid fiscal obligations, given his age at the time of the infractions.
The Blues are reported to be big fans of young Porto star Ruben Neves, although the 18-year-old midfielder's buyout clause may prove to be a stumbling block.
Brazil midfielder Ramires looks likely to sign an extension at Stamford Bridge, if reports are to be believed. The 28-year-old is said to have been offered €3.7 million per year.