Marca says Maxi is being considered as cover for Diego Costa after his foot surgery in Brazil this week.
Celta Vigo have rebuffed several offers from both England and China over the course of the Uruguayan's time with the club, however it remains to be seen just how they respond to a bid from a domestic rival.
Andrea Berta is leading the Madrid club's recruitment drive ahead of the winter window, although it's accepted that there will be several roadblocks to overcome in order to bring Gomez to the Spanish capital.
LaLiga Santander's salary limit is one such problem with Atletico Madrid having already hit their limit of 293 million euros spent on wages.
Unless a player leaves, there can be no incoming signings for Los Colchoneros, although Nikola Kalinic and Gelson Martins could both depart after failing to settle.