Carlo Ancelotti said this week that Real Madrid would not sign any more players this summer.
His comments came after it was reported that Leroy Sané was offered to the European champions.
The idea of Sané moving to the Bernabéu was discussed during negotiations for the departure of Luka Jovic to Fiorentina. Jovic and the former Manchester City player have the same agency.
Madrid were asked to assess the situation, however, the Spanish champions are currently more focused on departures.
Take Kubo is close to joining Real Sociedad on a five-year deal. He will be the first player to leave Madrid this summer.
Reinier Jesus has been linked with a loan move to Benfica and he hopes to resolve his future as soon as possible after returning from an unsuccessful loan spell at Borussia Dortmund.
Real Madrid will accept the right offers if they come in for Álvaro Odriozola, Jesús Vallejo, Mariano Díaz and Borja Mayoral, according to Madrid-based journalist Arancha Rodríguez.