Marc Roca contract detail revealed as Leeds United lock in PSR boost with player's Elland Road exit

The Spaniard has signed a five-year contract in Andalusia, calling time on a brief two-year spell attached to Leeds which saw the team relegated from the Premier League at the end of his first season at the club before a loan release clause was exercised for the duration of 2023/24.

Roca played 36 times for the Whites, scoring one goal in that time after joining for £10 million from German Bundesliga giants Bayern Munich two summers ago.

Leeds have been given a helping hand in terms of Profitability and Sustainability Regulations (PSR) by announcing Roca's exit before the end of last season's 2023/24 accounting period on June 30. The club are expected to receive an undisclosed fee believed to be £4 million for the former Spain U21 midfielder, which allows the Whites to break even on their investment given the remainder of Roca's transfer fee has already been amortised.

United are therefore able to report Roca's exit in their 2023/24 financial statements which will be made public next spring, giving the club additional headroom from the PSR loss threshold, thought to be £83 million over the three-year accounting period up to and including June 30, 2024.

A Real Betis statement on Friday afternoon read: "Real Betis Balompié and Leeds United have reached an agreement for the transfer of Marc Roca. The new Green and White player has signed a deal until 2029.

"Marc Roca played at Real Betis on loan the second half of last season. He played 37 games and scored 4 goals."

Leeds' remaining first-team central midfield options include last season's interchangeable quartet of Ilia Gruev, Archie Gray, Glen Kamara and Ethan Ampadu.