Off contract next month at LA Galaxy, Milan are favourites to sign the 38 year-old Swede.
But Mirabelli told Telelombardia: "Ibrahimovic in January? Your salvation cannot be based on a player of almost 40 years, even if he now comes and is good for you.
"You have to go and identify those players you can build on and then take you to the Champions League. I am sure that Ibrahimovic in Italy would do well, but you must have clear ideas."