Tevez has repeatedly inisted he wants to leave City, having said he wanted to be closer to his two young children, who live with his estranged wife in Argentina.
But a possible move to Brazilian side Corinthians broke down last month and Tevez has since been linked with joining Italian giants Inter Milan.
Tevez, who joined City from local rivals Manchester United two seasons ago, told an Argentinian television programme in June he would not return to Manchester even for a vacation and complained about the weather.”
He said: “There’s nothing to do in Manchester. There’s two restaurants and everything’s small. It rains all the time. You can’t go anywhere.
“There comes a moment where you say ‘Where am I going to go with my family?’ and you begin to feel bad.
“Of course, one trains, plays, does things, and when the family or friends come one feels bad and you can’t take them to the movies because they don’t understand anything.
“I will not return to Manchester, not for a vacation, not anything.”
Tevez, 27, was City’s captain last season when they won the FA Cup — their first major piece of silverware in 35 years — and finished third in the English Premier League, won by Manchester United.
The forward, who has recently been playing for Argentina in the Copa America, was not at Wembley on Sunday when United beat City 3-2 in the Community Shield, the traditional curtain-raiser to the English season that pits last term’s champions against the FA Cup-holders.