Roque is set to arrive on Wednesday to participate in training sessions led by coach Xavi.
His contract will be valid until the 2030-2031 season, with a release clause of 500 million euros.
Athletico Paranuense will receive a fixed fee of 30 million euros, and an additional 26 million based on the performance of the Brazilian player.
An extra 5 million euros will be paid to the Brazilian team if Roque reaches the top three in the Ballon d’Or rankings.