The manner of Neymar's departure from Barcelona could hinder any possible decision to re-sign the forward, insists the club's vice president.
The 27-year-old left the Nou Camp for Paris St Germain in 2017 for a world-record transfer fee.
The move has not worked out with Neymar unable to lead the Ligue 1 side to the Champions League success they are targeting and now he is reportedly desperate to return.
There have been suggestions in recent days that the Brazil international, who was ruled out of Copa America after injuring his ankle in a warm-up game, is ready to go on strike to force through a move back to Barcelona.
But Jodi Cardoner, vice president of the Catalan club, revealed they have made no move for a player whose exit two years ago left a sour taste as a legal battle ensued following bonus payments to the player.
"The correct thing is to say that Neymar wants to return to Barcelona," Cardoner told Marca.
"But I do not agree that Barcelona worry about signing Neymar, this is not on the table, there are many things about his departure that I did not like, many things.
"We have to change the scenarios, there are uncertain comments that we have signed Neymar, we have not signed anyone, we have not kept in touch with him, he and many players want to play in Barcelona.
"It does not surprise me that Neymar wants to come back... it has already happened other times, sometimes they have left and they have returned; Cesc (Fabregas), (Gerard) Pique.
"Neymar is a great player, but what surrounds the circumstances of how he left also have to be evaluated if one day these hypotheses are to be reality."
One player who will be turning out for Barcelona next season is Neymar's compatriot Neto.
Barcelona confirmed the signing of the 29-year-old goalkeeper on Thursday – Neto signing a four-year deal after a fee of 26million Euros – with another 9million Euros in add-ons – was agreed with Valencia.
Dutch goalkeeper Jasper Cillesen moved the other way earlier in the week and Neto will now provide cover for first-choice Marc-Andre ter Stegen, having been on the bench for Valencia's Copa del Rey final win over Barcelona at the end of last season.
