The 27-year-old will be allowed to leave Atalanta in the summer and has already been linked with the Hammers, Newcastle, Juventus, Villarreal, Wolfsburg and Zenit St Petersburg.
Atalanta sporting director Carlo Osti said in the Daily Mirror: “Sergio has now reached his full potential as a footballer in this league.
“We have an agreement with the player and his agent that he will be sold at the end of the season if someone is interested.”