Rincon is currently on-loan with Girona this season, where his form has the Catalans exploring the prospect of signing him outright.
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The fullback, 23, is also attracting interest from several Serie A clubs, reports Sky Italia's transfer expert Gianluca di Marzio.
Athletic, however, want to keep hold of Rincon and intend to offer a new contract at the end of the season.
If terms cannot be agreed, Athletic will then listen to offers for Rincon starting at €15m.