The 32-year-old Brazilian has been linked with a return to the club that he left for White Hart Lane in 2008.
"Heurelho is a Tottenham player and he is under contract," Alex Soares told Sky Sports News.
"I can confirm that we have not received any official offer or contact from PSV in relation to Heurelho's return.
"I am sure that if PSV want him back, Gomes's decision will be very easy to take."
The goalkeeper is entering the final year of his contract with Tottenham.