Borja Viguera is to join Athletic Bilbao from Alaves after the Basque club paid the striker’s release clause.
The Champions League qualifiers offered €1m for Viguera, who finished the season as the top scorer in the Segunda, with 25 goals.
Athletic are said to be trying to reach an agreement with Alaves that would see them avoid paying the tax due on the deal, Marca adds.
Viguera was to undergo a medical on Thursday with Athletic hopeful of presenting the striker today.