The Catalans want to bring the Paris Saint-Germain star back to Camp Nou in the summer.
However, they will need to sell some of their top earners to have a chance of signing Messi.
Barca were charged by La Liga for breaching their limit with three players in 2021-22.
Messi is set to become a free agent at the end of the season after two seasons in France.
Talks over a new deal with PSG are not progressing well and he is most likely leaving.
Saudi Pro League club Al Hilal are also keen on recruiting the Argentine.
They are ready to pay the 35-year-old £400 million a year, but Barcelona believe they can pip them to his services.
Blaugrana want La Liga to introduce more flexibility in their FFP ratio.
They were forced to re-register Gavi as an academy player as a result of the breach.
La Liga president Javier Tebas has claimed the Catalans must shed £176m off their wage bill to sign new players.
Whether the Spanish top flight will agree to their demands remains to be seen.
Barca have been looking at several ways to generate funds ahead of next season.
They want to activate another financial lever by selling part of their museum.
Barcelona have struggled in Europe since Messi left, failing to advance from the group stage of the Champions League.
Bringing him back could help improve their fortunes on the pitch, but doing so will be tricky given La Liga rules.
They are currently 11 points clear at the top of the league with nine games remaining.
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