The 23-year-old has played 19 times for Argentina.
Spurs lost 2-0 to Liverpool in the Champions League final in June. It finished fourth in the Premier League last season, 27 points behind winner Manchester City.
It had also hoped to sign Juventus forward Paulo Dybala but the Italian club decided not to sell the Argentina international.
Dybala had also been a target for Manchester United earlier this month, but instead of buying a forward it lost one as Romelu Lukaku completed his move to Inter Milan for a reported 65 million euros ($73 million), plus 13 million euros ($15 million) in bonuses.
Other Premier League clubs could still lose players. Although the transfer window is shut in England, it is still open in other countries.
Arsenal added two defenders to the squad in the final hours of trading.
David Luiz left Chelsea for the second time, moving across London to Arsenal.
The 32-year-old center back had signed a new two-season contract in May with Chelsea, which the center back rejoined from Paris Saint-Germain in 2016.
But the Brazilian left Stamford Bridge before playing a competitive match under new manager Frank Lampard. Luiz played under Arsenal manager Unai Emery at PSG.
Joining Luiz will be left back Kieran Tierney, who moved from Celtic for 25 million pounds ($30 million).
After making 170 appearances for Celtic, the 22-year-old Scot said leaving his boyhood club “was the hardest decision in my whole life that I’ve had to make.”
“The ambition was Celtic and that was my dream when I was younger. But when you get older … I’ve done that, I’ve made my dream, I’ve lived my dream and I’ve loved every single minute of it,” Tierney said.
“Now I just feel was the right time to take a step on. I feel this is a great opportunity for me.”
Andy Carroll moved back to boyhood club Newcastle following his release by West Ham following an injury-troubled spell in east London.
The 30-year-old striker scored 31 goals in 80 league appearances for Newcastle before joining Liverpool for 35 million pounds ($42 million) in 2011.
Veteran goalkeeper Scott Carson moved to Manchester City on a season-long loan from Derby County.
The 33-year-old Carson will serve as an understudy to Ederson and Claudio Bravo.
“It’s an honor to have signed for City on loan,” Carson said. “It’s something I didn’t expect but an opportunity I simply could not turn down. To be part of this squad — the Champions of England — is a dream come true.”
Carson, who counts West Bromwich Albion and Liverpool among his former teams, made four appearances for England.
Watford broke its club record transfer fee to sign Senegal winger Ismaila Sarr from Rennes.
No financial details were disclosed but Watford says it is a “new club record transfer.” British media reported that Watford paid Rennes more than 25 million pounds ($30 million) for Sarr, surpassing the 18.5 million pounds ($22.5 million) it paid for Andre Gray in 2017.
Sarr, who scored 18 goals in 77 appearances for Rennes over two seasons, has signed a five-year contract with Watford.
The 21-year-old helped Senegal reach the final of the Africa Cup of Nations, where it lost to Algeria last month.
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