Barcelona president Joan Laporta has confirmed that Ilkay Gundogan "wanted to leave" the club in order to return to Manchester City and has insisted that his departure was "purely a sporting decision".
Gundogan ended his seven-year association with Man City in the summer of 2023 and joined Barcelona on a free transfer upon the expiration of his contract at the Etihad Stadium.
The 33-year-old midfielder established himself as a key player under former boss Xavi in the 2023-24 campaign, scoring five goals and registering 14 assists in 51 appearances across all competitions.
However, Gundogan's time at Camp Nou lasted for just one season and he has since re-joined Man City on a free transfer, with multiple reports claiming that it was enforced by Barca's financial predicament.
It has been claimed that keeping hold of Gundogan, a player earning a high wage and was not part of the first-team setup under new head coach Hansi Flick, would have prevented the Catalan giants from registering new signings such as Dani Olmo.
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Laporta: Gundogan exit was "purely a sporting decision'
Barcelona chief Laporta has since addressed those reports and has insisted that Gundogan's departure was solely down to the fact that the Catalan club's project did not align with his personal goals.
Speaking at a press conference on Tuesday, Laporta said: "[Gundogan is] a great player and an excellent person. The year we spent with him showed us what he's like. But after a meeting with [Hansi] Flick and assessing the situation of the squad, he decided he wanted to leave.
"The signing of Dani Olmo [meant] he was a player who performs a similar function to that of Gundo.
"It's purely a sporting decision. It wasn't a financial one, but the financial repercussions have been good for us. It's a sporting decision by Barca and Gundoga
"He came without a transfer fee and it was fair that if he wanted to go to City there wouldn't be a fee. It has had an impact on our accounts, but the reason was a sporting decision by the player."
Laporta has also revealed that Barcelona have opted to decline the chance to meet La Liga's 1:1 financial principle in favour of negotiating a lucrative sponsorship contract with Nike.
La Liga's new 1:1 spending cap rule ensures that the amount clubs can spend on new players, including transfers, wages and agent fees, is equivalent to revenue generated.
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Laporta comments on La Liga's 1:1 rules
"There was a rush to sign the sports equipment contract, it gave us the 1:1 rule, it allowed us to sign, register without so many difficulties," Laporta added. "But there are two reasons why it has not been done yet: the sporting time does not always coincide with the economic time and we considered that it was not necessary to rush and we saw that there were other solutions.
"We want the best contract on the market. We are in the process of negotiating. The sports equipment contract will be the best in the world of football. The one we could have signed this summer has been improved.
"If it had been necessary to sign another player, there was another option: to make a personal guarantee. But the institution is above everything, even personal interests. It has not been necessary. There were other options.
"All clubs have difficulties, but we will get there. But the sporting time does not coincide with the economic time. We could have been 1:1. The easy thing would have been to sign the contract already, but we saw that it could be improved.
"We will be 1:1, but it would be good if La Liga made it more flexible, although I think the control they are doing is good. A more flexible rule would help us all, not just Barca."
Barcelona are the only La Liga club to win each of their opening four games of the new season, with new signing Olmo scoring twice in as many games, including a strike in last weekend's thumping 7-0 victory over Rayo Vallecano.
