Jesse Marsch is looking to overhaul his squad in the coming weeks after sealing top-flight safety on the final day of the 2021/22 season.
Brazilian star Raphinha has been linked with a move to Barcelona alongside interest in England midfielder Kalvin Phillips.
However, there has been a crucial arrival at Elland Road, with reports from BBC Sport confirming a deal has been reached on a £10m transfer from Bayern Munich.
Roca, who is not capped by Spain at senior level, struggled to maintain a regular starting spot in Bavaria, following his 2020 move from Espanyol.
The 25-year-old also received two La Liga offers, ahead of heading to West Yorkshire, and he is confident of resurrecting his career within the challenge of English football.
Roca is the third new face at Leeds this summer following the double arrival of Brenden Aaronson and Rasmus Kristensen from RB Salzburg.
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