Wigan’s said the club had reached an agreement with a Spanish bidder to buy the League One team.
The club was relegated from the league last season after receiving a 12-point penalty for joining management in July.
Wigan has reached an agreement with a “favourite bidder from Spain” to buy the club.
Begbies Traynor showed that a “substantial deposit” has been delivered, while the offer also includes a payment to creditors, meaning the Latics receive a 15-point penalty in the existing campaign.
A on the club’s online page said: “We are pleased to announce that we have reached an agreement with a favorite bidder from Spain.
“The be offer that has been accepted not only refers to the sale of the club, but also allows non-football creditors to pay the penalty of 15 points this season.
“In addition, a really important deposit has been received. We are now working with our lawyers and the bidder to produce all the documents that will be sent to the EFL so that the successful movement of the football component can be completed as soon as possible.
“The bidder who has loved football with delight has made it clear that he does not need his touch data made public before the sale is concluded and we respect this anonymity. No additional main points will be disclosed until EFL approval is obtained. “
Wigan had a disappointing start to the 2020/21 season, wasting his first two league games and yet got his first cross win at Portsmouth on Saturday.