Luca Ceccarelli (born 20 March 1983) is an Italian footballer who plays as a defender.

His team-mate Emiliano Moretti joined Juventus on the same day, but the funds raised from these transfers were insufficient to prevent AC Fiorentina's bankruptcy that year.

[2] Ceccarelli proved unable to break into the first team in Internazionale and spent his time there on loan.

In June 2008, Milan bought back Ceccarelli from Internazionale[3] for a nominal fee, Inter made a profit of (€2.49 million) as the club no longer needed to pay for the residual half of the registration rights which already amortized.

At the same time, Milan write down €2.58 million for the residual value of the player's contract, as the revenue (and profit if any) of sold in was already treated as full registration rights in 2002 and the retained half was treated as a special asset called "co-ownership asset" with a value of €2.58 million.