Los Blancos had hoped to acquire the Spain international on the final day of the summer transfer window, after agreeing a deal with the Red Devils that would have seen them pay £29 million for the De Gea and Keylor Navas move to Old Trafford.
However, the proposed deal did not go through because the relevant documentation was not filed with La Liga before the deadline, with both parties blaming the other for the collapse of the transfer.
De Gea now has less than a year left on his contract with United, meaning the Premier League side could be willing to avail of one last opportunity to make some money on the shot-stopper in January, so as to avoid losing him for nothing next summer.
However, Perez insists that Madrid have no intention of making another offer for the 24-year-old and once again blamed United for the deadline-day drama, citing the English outfit's failure to wrap up a deal for Fabio Coentrao on the final day of the 2014 summer transfer window to support his claim.
"We will certainly not sign De Gea in January," the Blancos supremo told Cadena COPE.
"Madrid did its job as best it could. We did not get there on time because Manchester does not have the necessary experience to tackle these things on the last day, as happened last year with Coentrao."
De Gea has yet to play a single minute for United so far this season, with manager Louis van Gaal having stated that the former Atletico Madrid ace was not in the right mental state to play.
However, De Gea returned to training on Wednesday, after representing Spain in their Euro 2016 qualifier against Macedonia the night before, and is now in line to be restored to the United starting line-up for Saturday's crunch Premier League clash with Liverpool.
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