The Serie A champions are working on strengthening the full-back positions this summer as they look to build a formidable squad ahead of the new season.
Napoli have reached a verbal agreement with Girona for the signing of left-back Gutierrez.
The Partenopei are working on the personal terms for the Spaniard before finalising the deal, which could cost between €25-30 million.
The Scudetto winners have been tracking Gutierrez throughout this summer and have beaten AC Milan and Juventus for his signing.
The 24-year-old has developed into one of the most promising full-backs in Spain, playing a pivotal role in Girona’s resurgence.
He has racked up six goals and 19 assists in 112 appearances for the Catalan club.
Real Madrid had a buy-back clause worth €8m for Gutierrez, but they decided to sign Alvaro Carreras from Benfica for €50m.
Gutierrez is an attacking-minded full-back who can also play as a winger. His athleticism, combined with his excellent ball control, passing range and dribbling, makes him a dangerous outlet in the final third.
He will compete with Leonardo Spinazzola for the left-back spot if Napoli complete the deal for the Spaniard.
Meanwhile, Napoli have reached a breakthrough in their transfer talks with Sevilla right-back Juanlu Sanchez.
The 21-year-old, who won the gold medal with Spain at the Olympic Games last year, has given the green light to move to the Diego Maradona Stadium.
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