The attacking midfielder was instrumental last season as Lazio finished ninth in the Serie A table, and Lotito has no interest in letting him leave.
Candreva's 12 league goals in 37 appearances earned him a place in Italy's FIFA World Cup squad and also caught the attention of Napoli boss Rafael Benitez.
However, Lotito is adamant that the 27-year-old is not for sale.
"Candreva to Napoli is news to me," Lotito told Radio Kiss Kiss.
"It's a rumour that I want to categorically deny.
"I have never spoken to Napoli club president Aurelio De Laurentiis regarding the possibility of Candreva wearing the Napoli colours next season.
"Candreva will not leave Lazio."
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