Adriano Galliani says there are “a thousand difficulties” in Milan’s bid to bring back Kaka from Real Madrid. 
The Vice-President had negotiations with Kaka’s agent in Italy this week and confirmed there was a plan in place to reunite with the player who was sold for €65m in 2009.
“It is very difficult,” said Galliani at today’s presentation of the 2012-13 Serie A calendar. 
“The negotiations are all to be done, there are a thousand difficulties that could well make it impossible.
“As always, the problem is money. Milan cannot afford some wages, especially as in Spain they have a different fiscal structure.
“The law there has changed for future wages, but the contracts that were already signed are still valid under the old tax code.”
Galliani has often complained that Spain have a big advantage over Italy due to their tax breaks for foreign players.
The Rossoneri did drop a hint that Kaka would return by leaving his old Number 22 shirt vacant.
“For the moment it is free.”