The Netherlands international arrived at Camp Nou on a free transfer from Lyon last summer and managed to amass 13 goals and two assists for the Blaugrana in 38 appearances across all tournaments.
The 28-year-old also struggled with Achilles and hamstring injuries throughout the season, and he only played the full 90 minutes in La Liga once in the second half of the season.
Furthermore, Depay only signed a two-year deal with Barcelona upon his arrival last year, meaning that the Catalans could lose the attacker on a free transfer in 2023.
In a bid to garner a fee in the current transfer window, Marca claims that Depay has been informed that he is not part of Xavi's plans for the upcoming campaign.
The report adds that Barcelona may be willing to accept a fee of €25m (£21.5m) to part ways with the Dutchman, but the club will try to fetch as much as €30m (£25.9m).
Depay was briefly linked with a move to Tottenham Hotspur at one stage, but the Lilywhites have now shelled out £60m on the signing of Richarlison from Everton.
An unnamed Premier League club are reported to have tabled a £19m offer for Depay, who previously endured an underwhelming stint in the English top flight with Manchester United.
Depay only found the back of the net twice in 33 appearances in the competition before leaving for Lyon, and he will be in search of regular game time ahead of the 2022 World Cup.
Depay could be one of a number of Barcelona attackers to leave the club this summer, as Adama Traore has returned to Wolverhampton Wanderers following the end of his loan spell.
Ousmane Dembele is officially a free agent after his contract expired at the end of June, but Barca president Joan Laporta is still optimistic about the club's chances of agreeing a new deal with the Frenchman.
The Bayern Munich man has now entered the final 12 months of his contract in Bavaria and has made no secret of his desire to leave the Bundesliga champions in the current window.
However, Barcelona are said to have had three bids for Lewandowski turned down by Bayern, who continue to insist that the 33-year-old is not for sale this summer.