AC Milan loanee Gerard Deulofeu reportedly has two release clauses in his Everton contract.
The Spanish playmaker, who has scored one goal and made three assists in nine Serie A games for Milan, has more than two years left on his current deal at Goodison Park.
And that deal includes an €18m release clause, according to Sport, who claim that Barcelona also have an €12m option to re-sign the player they sold to the Toffees back in 2015, after a successful loan spell.
Barca, like many other Spanish clubs, are well known for inserting buy-back clauses into deals that see them sell talented young players.
Denis Suarez returned to the Camp Nou from Villarreal last year when Barca activated his buy-back clause.
Meanwhile, it is widely understood that Alen Halilovic’s 2016 move from Catalonia to Hamburg SV saw a buy-back clause inserted which could see the 20-year-old return to Barca one day.