Barcelona have allocated less than £8.5m in funds for the January transfer window, according to a report.
The club suffered with financial difficulties throughout last summer due to La Liga cutting their spending cap, forcing them to lose Lionel Messi for nothing.
It was hoped that new manager Xavi would have around €20m (£17m) to spend on transfers in the new year, but circumstances have now changed.
The report adds that the costs involved in firing Ronald Koeman and hiring Xavi will not have a major impact on the club's spending power in the transfer window.
Furthermore, it states that Xavi's priority in January will be to bolster his forward line, but he will have to search for low-cost options or loan deals.