Alli, who has previously played for Tottenham and Everton, terminated his contract with Como by mutual consent after taking part in the team's preseason training.
According to reports, several clubs in Spain's top division, La Liga, are interested in signing the 29-year-old midfielder.
The clubs, including Rayo Vallecano, Real Oviedo, Elche, and Levante, are considering offering Alli a contract to join their teams in the Primera Division.