The Spanish coach, who has been linked with top European clubs following his success at Bayer Leverkusen, reportedly considered Marseille's offer but ultimately decided against joining amid internal upheaval at the French club.
Marseille continues its search for a replacement for Roberto De Zerbi, with Habib Beye and Sérgio Conceição emerging as potential candidates to take over the helm at the Stade Vélodrome.