Tevez first came to Europe when he and compatriot Javier Mascherano made the surprise move to West Ham United from Boca 10 years ago in 2006.
The striker went on to have stints with Manchester United, Manchester City and Juventus before returning to Argentina last year.
His career in Europe was littered with instances of him claiming homesickness and stating outright that he wanted to end his career back home with Boca Juniors so, while the rumoured interest from Chelsea and Napoli may come as a surprise, his announcement that he has no intention of moving back to England does not.
"I'm fine at Boca," he told Corriere dello Sport. "Indeed my idea, my dream is to finish my career as a player in this wonderful club.
"Europe? Yes, it's true Napoli and Chelsea seek me, but I repeat what I said before. My desire is to stay at Boca until I retire."
There were also rumours of a possible return to West Ham during the off-season, but the deal broke down.
However, contrary to what Tevez has been saying about retiring at Boca, Hammers co-chairman David Sullivan claims the 32-year-old turned down the chance to return to the club simply because they weren't willing to match his salary demands.