

The attackers have freedom to sometimes drop to the wings, which is generally followed by attacking midfielder Papu Gómez dropping deeper on the attack (and making good use of his great finishing and long shots), and/or the wing-backs dropping to the area and confusing the opponent's defense.
Sometimes the ball-playing defenders drop deeper and help on building up the play, and if the team feels it's necessary, one of the central midfielders or one of the wing-backs can temporarily fill the CB's role (this part of Gasperini's tactic isn't that possible to apply in FM, as there isn't a attacking centre-back role, but from my testing i've seen Rafael Tolói and Palomino drop a little deeper sometimes).
The attacking midfielder and the deep-lying forward (Papu Gómez and Ilicic respectively in real life) have the most freedom in the whole team due to their characteristics, and can due everything from dropping back and helping only on building plays for the advanced forward to dropping deeper to the opponent's area and causing various problems to the defense with their really good dribbling and finishing.
I couldn't 100% replicate Gasperini's tactic due to some limitations on FM, but i think it's close to what it is in real life.
Discussion: Gian Piero Gasperini's Atalanta | Attacking 3-5-2 w/ Wingbacks
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