Gundogan left City after seven years last summer after the club took too long to meet his contract demands, opting to join Barcelona on a free transfer. Yet a year later, he's back at City, leaving Barcelona after being told he wouldn't get the playing time he wanted under new manager Hansi Flick.

Barcelona's financial issues have been well publicised, and Gundogan suggested his exit was partly manufactured in order for his old club to register new signing Dani Olmo. In a parting message, he said: "Now I am leaving in a difficult situation, but if my departure can help the club financially, it makes me a bit less sad."

However, Laporta has now moved to deny that there were any financial motivations from Barcelona's side in allowing Gundogan to leave just 12 months after arriving.

Directly contradicting Gundogan, Laporta said: "Ilkay Gundogan is an excellent player and person. The year we have had with him has been fantastic," he told a press conference on Tuesday.

"After a meeting with Flick and assessing the situation of the squad, he decided that he wanted to leave. It is a sporting decision, exclusively. With the incorporation of Dani Olmo, he was a player who performs a similar function to that of Gundo.

"It was a sporting decision of the player and the club. I have heard that it is a financial decision, but no. It's a sporting decision, by Barca, by Gundogan and by City because he has been brought back."

Laporta also explained why Barcelona, who definitely didn't need to offload Gundogan for financial reasons, allowed the German to leave his contract a year early - a contract which had a EUR400 million release clause.

"At the time, Gundo came without a transfer fee and it was only fair that there was no transfer fee," he said. "It has had an economic impact, but the reason has been a sporting decision."

And Laporta also explained Barcelona's side of the story regarding Joao Cancel - who spent last year in Catalonia and wanted to return. Barcelona also hoped to re-sign Cancelo, but couldn't work out the finances to purchase him permanently and he has since joined Al Hilal for PS21m.

Laporta insisted that finances again were not the problem, more that Sporting Director Deco did not want him or fellow loanee Joao Felix in the squad this season. He said: "When Deco and Flick planned the squad, they have decided not to include them [Joao Cancelo and Joao Felix]. They were on loan and have gone separate ways. Felix is at Chelsea and Cancelo is in Saudi Arabia."