In the 37th round of Serie A, Inter Milan 2-2 Lazio, Naples 0-0 Parma. If Inter Milan draws with Como in the final round of Serie A and Naples loses to Cagliari, the two teams will have 79 points.

According to Serie A rules, after 38 rounds of games, if there is a tie for first place, the mutual record, goal difference and other rules will not be compared, and the champion will be decided through a play-off.

The rules of the play-offs are as follows: the game is 90 minutes, there is no overtime, and once a tie, it will go directly to a penalty shootout. In 2023, at the suggestion of the Serie A League, the Italian Football Association approved a special clause: the Serie A championship play-off will be held at the home of the better-ranked team, unless there are public safety factors considered by the authorities, and the game will be held at the final venue of the Italian Cup (this year's Rome Olympic Stadium).

Since the two direct encounters between Inter Milan and Naples this season ended in a draw (1-1), the factors affecting the venue of the game are first the total goal difference (currently Inter Milan +42, Naples +30), and then the total goals (currently Inter Milan 77, Naples 57) (if it is still a tie), and if there is still a tie, a draw will be held. If there are safety factors, the game will be held at a neutral venue.