Real Betis decide to provide a permanent financial offer of £9 million to Leeds United.
The Whites want to recoup at least the £9million fee paid to Bayern Munich when Roca, 26, arrived at Elland Road from Bayern Munich in the summer of 2022.
Roca has turned out 18 times across all competitions so far this season, notching four goals and one assist.
He is a regular starter for Betis in La Liga and has even impressed in a centre-back role in this season’s Europa League.
The midfielder’s contract at Elland Road is set to expire in June 2026 after signing last summer (2022).
Roca made 36 appearances for the Whites across all competitions, notching one goal and two assists as they were relegated from the Premier League.
He was one of several Leeds stars to push for loan exits following the drop, with the likes of Jack Harrison, Luis Sinisterra, Rasmus Kristensen and Brenden Aaronson among those to leave temporarily.
Daniel Farke’s side are going well in the Championship despite that exodus and sit third in the table.
Roca’s Betis sit seventh in La Liga after 13 games of the 2023-24 campaign.
One midfielder who won’t be quitting Elland Road in January is impressive teenager Archie Gray, who is wanted by elite Premier League sides despite being only 17 years old.