There has been a lot of speculation about Lionel Messi signing a new Barcelona contract, but the latest reports from Marca claim that the Argentine wants clarification on 4 key factors before signing a new contract.
Financial Fair Play is a major obstacle and Barcelona will have to work around it and ensure they cut their salary expenses in order to accommodate Lionel Messi's new contract.
With Barcelona stretched financially and deferring payments, Lionel Messi reportedly wants some guarantees before he committs to a new deal. The barriers standing in the way of a new Barcelona contract are:
#1 Tax matters and finances should be clearly explained and defined by the Barcelona board

Lionel Messi wants payment terms and tax matters to be clearly defined by the Barcelona board. Barcelona have also delayed a lot of payments so far.
If Lionel Messi does move abroad after a couple of years, he wants to be clear as to which country his deferred payments will be taxed in.
#2 Payment terms and the issue of deferred payments in Lionel Messi's new contract

Barcelona have a lot of financial problems and they are desperately trying to reduce their wage bill. Amidst all that, there is no clarity on the payment structure of Lionel Messi's contract and how and when he will be paid.
There is also the issue of deferred payments. Barcelona have a number of pending payments which are yet to be credited to Lionel Messi. His advisors want clarity on the pending payments and want to know if they will be added to the new contract.
#3 Financial Guarantees

Another major issue reported is that Lionel Messi wants guarantees that his payments will be fulfilled regardless of whether there is another event like the Covid-19 pandemic in the future.
Even if Barcelona are forced to play in empty stadiums in the future, Lionel Messi is looking for clarity from the Barcelona board and wants guarantees that his salary will be paid in full.
#4 The sporting project at Barcelona

Lionel Messi always wants Barcelona to be competitive and challenge for top honors. The signings of Sergio Aguero, Memphis Depay and Eric Garcia are a step in the right direction.
However, there are still a lot of issues to be sorted before Lionel Messi commits himself to a new deal.
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