Real Betis are not minded to accept any transfer offer from Tottenham Hotspur which includes bonus payments to get up to their required mark, with the Spanish side adopting a hardline approach.
The 23-year-old was deemed surplus to requirements by Paris Saint-Germain last summer and earned himself a season-long loan at Betis, who reserved an option to make the deal permanent.
And following his remarkable renaissance in La Liga, the Spanish club triggered the purchase option to sign Lo Celso on a permanent basis from PSG; the French champions will be due 20 per cent of any future sale.
Lo Celso could be on the move again this summer, with Tottenham pushing hard to add him to Mauricio Pochettino's squad.
The north London giants have already seen an offer of €60m turned down for Lo Celso, but it has been reported that Betis could deal for €70m.
But, according to Seville-based daily Estadio Deportivo, Betis would want any fee paying in full, with the Spanish side not interested in bonuses being added to meet their price tag.
As such, Spurs have less wiggle room, with offering a deal with built in bonuses to reach Betis' asking price off the table.
The Argentina international has a €100m release clause attached to his contract that runs until 2023.
He netted 16 goals and registered six assists for his team-mates in all competitions for Betis during the 2018/19 season.
