Marca says Depay has this week been told he's no longer part of Xavi's plans for next season.
The Catalan club are seeking to receive £21.5million (€25m) for the 28-year-old and they would use that to boost their bid to sign Raphinha.
In a recent Twitter post, Depay is thought to have reacted to his situation at the club as he wrote: "I see how certain tactics been played around me as a football player. It's all good, God like this about me.. that's why im favored.
"My whole life i wasn't good enough, didn't apply to the standard looks and didn't have the right behavior That's what happens when you live freely."