However, Tebas played down the rumours, saying Barca had other priorities amid the coronavirus pandemic.
"It's not true that Barca are currently in negotiation processes in the signing of these two players," he told the Adea Conecta forum on Friday.
"They are most focused on when the season can resume as opposed to new acquisitions. There will be swap deals in the short-term future, but transfers are not high on the priority of European clubs at present.
"They want to limit the damage caused by the halt in activity, but everything is still on hold. No Neymar nor Lautaro, these names are not high on the priority list at present for Barca."
Tebas added: "The club at present don't have the capacity to make these signings, at present it's completely impossible."
The LaLiga season was suspended last month due to coronavirus, which has killed more than 22,500 people in Spain.