It is claimed by the report that Martinez only intends to return to Los Leones if he is to return to La Liga during his career and already has a verbal agreement to join the club this summer, should Bayern facilitate a deal.
However, the stumbling block appears to be the player’s valuation – the European champions are said to be holding out for €12m in a fee but Athletic are said to put a cap of €10m on any deal.
A year ago, the Basque club’s president Aitor Elizegi claimed that they would be in a position to sign Martinez should there be a willingness from the player and Bayern to facilitate a deal.
The 31-year-old’s time in Bavaria has often been blighted by injuries but he has clocked up 234 first-team appearances for Bayern since his €40m switch from Athletic Club Bilbao in 2012.
Beñat and Mikel San José are both leaving San Mames this summer, opening up a space in the squad for a deal to be processed.