Sevilla have rejected over €90m for their players inside the last six months.
Sevilla refused to sell Jules Kounde to Chelsea in August for €50m and have given Newcastle the same response after their offer of €42m for Diego Carlos.
At their AGM earlier this season, the board reasoned to Sevilla's shareholders that Chelsea's offer was rejected as they had turned down a bigger proposal from Manchester City the previous summer.
Keeping hold of Kounde saw Sevilla announce a loss of €42m.
Meanwhile, the decision to reject Newcastle's offer was due to Sevilla having too little time to find the right replacement for Carlos.
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