Barcelona had a deal agreed for Chelsea loanee Joao Felix last year.
Felix is currently on-loan at Chelsea from Atletico Madrid.
Sport says the Blaugrana agreed on a move with the Portuguese and also with Atltico Madrid in January 2022.
The transfer fee was to be 70m and if successful, it would have risen to 135m.
However, La Liga requirements ultimately prevented the deal. Bara didn't have the financial means to make the move happen.
A year later, Flix switched to Chelsea on loan for six months. The Blues do not have a purchase option. But the Blues would like to keep the 23-year-old in the long term.