Roca was excused from training by Espanyol on Saturday to finalise the details of the proposed transfer, which is expected to go through by Monday.
Bayern are ready to hand the 23-year-old a long-term contract at Allianz Arena, with the two clubs now working to put the finishing touches on the deal.
It has been reported that the German champions will pay €15 million (£14m/$18m) upfront for Roca, who has spent his entire career to date at Estadio Cornella-El Prat.
"I can't say anything. I can't confirm or deny anything," he told reporters. "The focus now is not on transfers but rather the Hertha Berlin game."
Roca joined Espanyol's youth ranks in 2008 at the age of 11, before making the step up to the reserves six years later.
He eventually graduated to the senior squad in 2016, and has since appeared in 121 games for the club across all competitions, scoring three goals and laying on six assists.
The Barcelona-based club only managed to pick up two wins all season, but have managed to make a strong start to their first campaign back in the Spanish Segunda.
Vicente Moreno's side have recorded seven points out of a possible nine so far, with Roca appearing as a substitute in a 3-0 win over Albacete and a 0-0 draw with Mallorca.
The Bayern-bound star was sent off during the clash against Mallorca, and consequently sat out a 2-0 away victory against Oviedo on Sunday due to suspension.