However, he has a £43.5m release clause stipulated in his contract – with the Hammers identifying the Uruguayan as their top target to replace Marko Arnautovic when the window opens – according to the Standard.
Gomez has been dubbed as the ‘next Luis Suarez’ and the 22-year-old has enjoyed a solid campaign in the Spanish top flight, netting 13 goals and adding five assists in 34 matches in a side that have struggled this season.
Fulham ace Mitrovic is also being monitored by the Hammers.
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The Cottagers may be willing to cash in on their talisman following their relegation to the Championship and Mitrovic is said to be keen on staying in England.
However, they will have to fend off interest to secure the signing of the forward as Crystal Palace have also reportedly enquired about his availability.
Mitrovic scored 11 goals this season as Fulham finished in 19th place in the Premier League.