The 28-year-old has established himself as a key player at Stamford Bridge since joining the club from Lokomotiv Moscow in 2008.
"First of all, Chelsea does not want to part with the player and Ivanovic does not want to leave the club, " agent, Vlado Boroza said.
Ivanovic impressed again this season and was one of three nominated for the Chelsea Player of the Year award, but has been linked with a summer move.
"Ivanovic to Napoli? It's only a rumour because my client has renewed his contract with Chelsea at a figure that would not meet the financial fair play of Napoli," he told Radio CRC.
"Ivanovic has three years left in his contract and I don't believe the basis is there to start a negotiation with Napoli."