The German powerhouse feel they have no obligation to pay the Liga outfit anything as they believe Athletic should pay the compensation fee
Reports from Spain suggested that Osasuna were claiming a sum of €800,000 (£638,000) from the Bavarians as compensation for training the holding midfielder as a youngster.
Nevertheless, Bayern have no intention to pay the Liga side as they feel Athletic are responsible for fulfiling the aforementioned sum.
"Osasuna are entitled to a certain fee according to Fifa regulations because Martinez came through the ranks of their youth academy," Hoeness told Suddeutschen Zeitung.
"However, Bilbao are the team that's supposed to pay them the money. Bayern have nothing to do with this situation."
The 24-year-old Martinez left Osasuna for Bilbao in the summer of 2006.