Perez believes the fee quoted is too high and says that he will not discuss the transfer out of respect for Tottenham Hotspur.
"We talk with lots of people and we will see what happens in all our negotiations with this player [Bale] and others," Perez told ESPN.
"We do not usually talk about other players out of respect to the player, the club and the president with whom I have made a good friendship.
"If I do not talk about names, I do not talk about money, [but] €100m seems a lot to me, a lot for everything."
Bale was named in the Wales squad this week, despite missing much of Spurs' pre-season during this transfer saga.