Kepa current status may be that he is a keeper on loan, but if we look at Courtouis condition, the injury is very fatal and the contract in Madrid will not be renewed automatically, in my opinion, Kepa has the potential to make it permanent in any way. Courtouis, Modric, and Kross both have contracts ending next year, so it makes sense that Ancelotti is gradually starting to prepare Madrid's foundations. Rodrygo. Because if the vacancy problem is resolved, Madrid has returned with a formation that can worry the opponent's defense.
Thibaut Courtois must accept to undergo the recovery process from the injury he got while playing, Real Madrid will not be looking for a new goalkeeper because it seems that Real Madrid's financial condition is not good so when he buys a new goalkeeper it will worsen Real Madrid's finances, So far there are still Kepa Arrizabalaga, Andriy Lunin and Lucas Cañizares who might be able to replace the position of Real Madrid goalkeeper.
I don't believe that Madrid is experiencing financial problems because looking at Madrid's balance sheet report every season they always get a profit in the midst of other clubs experiencing problems due to Covid so that financial problems are quite funny for Madrid.
The reason they borrowed Kepa I think was not about financial conditions but they held back the minimum because they also knew that Courtois would definitely recover and after he returned then Kepa was also not really needed so borrowing 1 season was better than a purchase contract for a period of several seasons.
Besides that, I still feel that the reason they are minimizing is because they are holding back for long-term plans especially about the Mbappe rumors so they are thinking of the right way besides avoiding FFP they also have their own plans about this.