The Brazilian, 21, joins the Giallorossi on an initial 18-month loan deal that runs until 30 June 2021.
The agreement includes an obligation - should certain sporting targets be met - to make the transfer permanent, for a fixed transfer fee of €8 million.
In addition, a number of performance-related clauses are included in the deal – all of which are worth a maximum of €2m in bonus payments.
Atalanta will also retain a right to 10% of any future transfer fee received for the player, should he be sold at any point prior to 30 June 2024.
If Ibanez is still a Roma player at that point, the Bergamo club will receive an additional one-off bonus payment of €1m – while, should Ibanez still be sold after 30 June 2024, they will be owed a payment equivalent to 10% of any profit the Giallorossi have made on the player, after factoring in the initial transfer fee and any performance-related payments that have been made.
Ibanez has agreed a contract with the Giallorossi that will be activated as and when the transfer is made permanent.
The contract agreed runs until 30 June 2024.
“I’m really happy to be here,” Ibanez said.
“Roma has everything I want in a club – it’s a huge side. I am certain that I will be happy here.”
Ibanez, who joined Atalanta in January 2019 and has represented Brazil at Under-23 level, is a ball-playing centre-back with speed, technique and determination.
He will wear the No. 41 shirt in the Italian capital.
“We all have huge belief in Roger’s potential,” said Roma chief executive Guido Fienga.
“While we are sure he will be able to help us this season, we really believe that the next few months will help the youngster learn more about our football ethos. In time he can become an important player in our defence.”
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