Reguilon is an academy product of Real Madrid and only left his boyhood club for Tottenham two years ago in 2020.
He could be on the move again this summer as Tottenham have asked the left-back to mull his future, with boss Antonio Conte considering the Spaniard to be surplus to requirements.
Barcelona are claimed to be interested in bringing in the player this summer to boost their left-back options.
However, such talk is wide of the mark as the La Liga giants do not have Reguilon on their list of left-back targets this summer, according to Catalan daily SPORT.
Barcelona are claimed to have ruled out signing the Tottenham star several months ago because of his fierce loyalty to their bitter rivals Real Madrid.
The Catalan club are instead focused on bringing in Marcos Alonso from Chelsea, having already brought in former Blues star Andreas Christensen this summer.
While Barcelona are not a likely destination for the left-back, he could still go to La Liga in the form of Sevilla, who he is suggested to be happy to join.