Jose Mourinho was appointed manager of Roma in May 2021. While Mourinho brought the club some instant success in Europe, the club’s poor form domestically eventually led to his sacking. But it’s not just that; the abolition of the Growth Decree regulation at the turn of last year might also have had a part to play. This regulation allowed Serie A clubs to pay less tax on certain foreign signings.

Mourinho, over the years, has gained a reputation for being a spendthrift in the transfer market. In his first summer at Roma, the club backed him with 100 million euros. But now, with the change in tax regulation, Serie A clubs’ spending bandwidth might reduce significantly. And for Roma, it’s not just the players but Mourinho’s salary they had to contend with as well. He was the second-highest-paid manager in the league, taking home a whopping 10 million euros annually.

Mourinho had indicated multiple times that he’d like to extend his contract, which would have run out at the end of the 2023–24 season. But with the new financial regulations, chances of an extension might have been bleak anyway.