The Olympique Marseille coach spent nine months at Stamford Bridge before being sacked in March 2012 with the Blues lying fifth in the table.
He went on to become the new boss of Spurs that summer, where he would miss out on the top four on the final day of the season, despite setting a new club record of 72 points. The Portuguese's second campaign was a poor one, the club relieving him his duties in December.
Speaking to Radio Renascenca, Villas-Boas said: "I will not go back there.
"It is the championship with the most investment, the best players and teams.
"But, I like being in a league that includes different game philosophy. This is not the case in England."