Nunez, 21, has signed a five-year contract with Benfica after starring in Spain’s second division last season.
Almeria will receive 20% of any profit Benfica make if they sell Nunez, who has a €150m release clause.
— SL Benfica (@SLBenfica) September 4, 2020
The Lisbon giants continue their ambitious summer recruitment which has seen the likes of Everton Soares, Luca Waldschmidt and Jan Vertonghen arrive.
Benfica’s purchase of Nunez breaks the national transfer record they set when signing Raul Jimenez from Atletico Madrid for €22m.
Nunez scored 16 goals in 30 appearances for Almeria last season leading to huge interest from around Europe.