Kepa lost his place in the Chelsea starting eleven towards the end of the 2019/20 campaign and was the clear number 2 to Edouard Mendy at Stamford Bridge last season.
He is the most expensive goalkeeper in world football and Chelsea are keen to find a way to move him on this summer.
Lazio are showing an interest in signing the Spaniard, with coach Maurizio Sarri keen on reuniting with the goalkeeper at the Stadio Olimpico.
But according to Italian radio station Radiosei, significant leeway in terms of finances would have to come on Chelsea’s behalf in order for the deal to happen.
The Serie A giants are only expected to consider signing him on loan this summer as they are unlikely to afford to pay the transfer fee Chelsea would expect for Kepa.
Even a loan deal has a few obstacles as Chelsea would have to agree to pay 50 per cent of Kepa’s wages during his time at Lazio.
The Spaniard is a target for Lazio, but there are considerable obstacles to overcome before he could end up in Italy this summer.