The Spanish giants are understood to be on the brink of completing a deal for Dest in a transfer worth a reported £23m.
The 19-year-old will become Ronald Koeman's first major signing since taking over as manager, but Goal reports that it may also be the last of the summer due to the club's financial problems.
However, Koeman will have to raise any future funds from player sales, and even then only 25% of the money brought in will be made available for new signings due to La Liga's staff limits imposed to manage the financial impact of coronavirus.
Barcelona have already shifted a significant sum from their wage bill by offloading Luis Suarez, Arturo Vidal, Ivan Rakitic and Nelson Semedo, while Samuel Umtiti, Jean-Clair Todibo and Martin Braithwaite have also been linked with exits. body check tags ::