Neymar was strongly linked with a return to the Camp Nou after a public fallout with Paris Saint-Germain.
Reports in Spain on Sunday had said Barca would look to negotiate a loan deal with an option to buy but Cardoner appears to have killed a sensational switch.
Speaking to TV3 (h/t Marca), Cardoner said: “Neymar? He is not happy at his team, but that is a situation that has to be resolved in Paris.
“Today, at this time, we rule out that he can join [Barcelona]. If one day there is a Neymar case, we will talk.”
Barca confirmed their fourth major signing of the summer over the weekend as left-back Junior Firpo was acquired from Real Betis.
He joins Antoine Griezmann, Frenkie de Jong plus Neto with the Blaugrana now looking to offset their heavy investment by selling off assets.
Philippe Coutinho and Ivan Rakitic have both been linked with moves away before the transfer window closes.
However, Cardoner was more ambiguous when it came to their futures.
“Just like we don’t like talking about players who aren’t at the club, we’re not going to talk about [the futures] of players in this Barcelona side,” he said. “They deserve our respect.”
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