Cardiff could attempt to reduce the figure further by arguing the change of ownership of Sala was incomplete when he died because he had yet to be registered to play in the Premier League.
Sala's body was flown to Argentina and arrived in Buenos Aires on Friday morning before being driven the 538km to Progreso, where he grew up.
A public vigil, expected to last for several hours, will be held in the gymnasium of Mr Sala's boyhood club San Martin de Progreso.
Sala's body will be taken to the nearby city of Santa Fe for cremation on Saturday evening but his family did not give details of what would happen to his ashes.
At the opening of an inquest, his cause of death was given as "head and trunk injuries".
The Air Accidents Investigation Branch (AAIB) is continuing to investigate how the plane crashed.
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Sala had signed for Cardiff for a club record £15 million (RM79 million) and was flying to his new team from former side Nantes in France when his plane went missing over the Channel on January 21.
The 28-year-old and pilot David Ibbotson were on board a Piper Malibu aircraft when it disappeared on January 21.
The official search for the plane wreckage was called off after three days, before being relaunched after a private funding campaign.
Residents in the town of around 2,500 people, many wearing the red and black shirt of the local side with the name EMI on the back, began arriving at about 7 a.m. on Saturday to see the body and pay their last respects.
"The whole village is really united, and I think it just brings it home to you just how important family are".
A successful negligence claim against the French club would slash the transfer fee owed to them for the player, the withholding of which they have threatened legal action over. "Considering all these generational and technical changes [to the Argentina national team]. maybe if Emiliano had a good season in the Premier League, he could have got his chance, and then we would have felt in heaven".
"People showed me pictures where he was four years of age and then seven years and I spoke with his teacher".