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Do current FIFA transfer rules allow for transfer out of the window period in any circumstances (excluding free transfers or loan recalls)?

The recent example was Mascherano's transfer from West Ham to Liverpool in February of 2007 for which special dispensation was asked from FIFA.

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    Mascherano's transfer to Liverpool was NOT non-seasonal. It was in the winter transfer window. But normaly a player can not change the club twice in one season (transfered from Corinthians to West Ham in the same season). That was the special permission for this transfer about.
    – Phab
    Commented Sep 29, 2015 at 6:19

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Players are not allowed to be transferred at any time expect during the pre-determined transfer windows. These windows are determined by the respective nation's association. For example, England's transfer windows are from 1 July to 1 September (summer/pre-season window) and from 1 January to 31 January (winter/mid-season window). In Spain the dates are 1 June to 31 August (summer) and 1 January to 2 February (winter). The players must be registered according to FIFA's Regulations for the Status and Transfer of Players, which states that:

Players may only be registered during one of the two annual registration periods fixed by the relevant association. As an exception to this rule, a professional whose contract has expired prior to the end of a registration period may be registered outside that registration period. Associations are authorised to register such professionals provided due consideration is given to the sporting integrity of the relevant competition. Where a contract has been terminated with just cause, FIFA may take provisional measures in order to avoid abuse.

A recent example is the failed move of David de Gea from Manchester United to Real Madrid. The paperwork was not completed before the Spanish deadline of 11.30 pm on Aug 31. Thus the move could not be completed even though the English transfer window was still operational.

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