Neymar sent tongues wagging when he declared he would like to play with Lionel Messi again after Paris Saint-Germain's win over Manchester United.
The comments have seen Neymar's links with Barcelona resurge to the surface while Messi has now been linked with a free transfer to PSG next year.
However, Tusquets has poured cold water on any rumours about Neymar returning to the club he left three years ago.
"If Neymar comes on a free transfer, then it could be considered; if not, no, as there is no money to sign him," he said, according to AS.
"The only way around this would be the new president delivering some sort of miracle and subsequent getting approvals from the sporting directors."