Tottenham are set to sign the Real Madrid left-back Sergio Reguilón for €30m (£27.6m) after Manchester United refused to accept the La Liga club’s insistence on a buyback clause. The defender, who has one cap for Spain and spent last season on loan at Sevilla, was keen on playing Champions League football with United this season but as soon as United made their stance clear regarding the buyback clause the player’s representatives stepped up negotiations with Tottenham. Spurs have agreed personal terms with the 23-year-old on a contract until June 2025 and have accepted a buy-back clause of about €45m but the final figure will depend on the incentivised add-ons included in the deal. Real have also demanded a clause that they get the opportunity to match any bid Tottenham accept for the player. The Manchester United manager, Ole Gunnar Solskjær, was keen on Reguilón competing with Luke Shaw at left-back but his club, as well as not agreeing to the buyback clause, were not prepared to pay €30m up front; they wanted a deal for €20m plus add-ons. Tottenham have also opened talks with Real about a possible return for Gareth Bale. They want to explore whether the 31-year-old could join on loan for the season but the player earns a basic £600,000 a week and sources close to him have said he would be unwilling to take a pay cut. “Gareth still loves Spurs,” his agent Jonathan Barnett told the BBC. “It’s where he wants to be.”