The club is expected to undergo a rebuild this summer as Zinedine Zidane looks to guide Los Blancos back into contention for trophies.
The Paris Saint-Germain pair of Mbappe and Neymar have both emerged as possible targets for Madrid as the club is expected to spend major money this summer.
But Perez says there isn't interest from his side, just like there wasn't last year when the duo were linked with the club.
"I haven't spoken with Zidane about Mbappe or Neymar, nor have I with anyone else," Perez said during his interview with Onda Cero. "Nor have we spoken with Mbappe, nor will we.
"Last year we said we didn't want them and this year is the same. If we want a player, we'll speak to their club."
Zidane echoed those sentiments and told reporters at a charity match in Bordeaux: "He is very well where he is [at PSG]" when asked about Mbappe potentially joining Madrid.
Former PSG boss and current Arsenal manager Unai Emery said he had to convince Mbappe not to move to Real Madrid during his time with the club, and Mbappe's goal tally in Ligue 1 will only accelerate rumours of a potential departure.
Thomas Tuchel, who has signed a contract extension to stay in charge at PSG, said he could not guarantee that the two would return, adding that plenty could change through the summer.