Villarreal are reportedly unprepared to sell Luciano Vietto this summer unless interested clubs pay the Argentine's full release clause.
Atletico Madrid have been strongly linked with a move for the 21-year-old since January and it is understood that the capital outfit are preparing an offer.
However, according to Marca, the Yellow Submarine are not prepared to listen to negotiated offers and will only sell if the striker's buy-out is met, with that number believed to stand in the region of £18m.
Vietto, who has also been linked with Barcelona and Real Madrid, joined Villarreal from Racing last summer and netted 18 goals in 42 games during the 2014-15 campaign.