Rakitic, 32, has just a year left on his contract at Camp Nou and Barca hope to make some money from his sale.
However, Rakitic wishes to return to Sevilla and they only want him on a free transfer.
Barcelona are hoping to compromise by lowering their asking price, but Sevilla have yet to make any move for Rakitic.
Rakitic played for Sevilla between 2011 and 2014 before joining Barcelona for around €20m.
They want to revolutionize this area with the arrival of young players such as Trincao or Carles Alena.
As a result, Barca are willing to let proven veterans like Rakitic and Arturo Vidal leave this summer.