The 23-year-old midfielder is widely regarded as one of the brightest prospects in South America, and has attracted a number of admiring glances from Europe following a series of scintillating performances for Tigres this season.
Spurs boss Andre Villas-Boas has been credited with an interest in bringing Botta to White Hart Lane in the summer, but will face competition from Serie 'A' giants Inter.
The schemer will be a free agent at the end of the season, and is unlikely to pen a new contract with Tigres, meaning he will be free to leave his native Argentina.
The two sides go head to head in the last-16 of Europe's second tier competition later this week, and Villas-Boas will be hoping his side can knock out the Italian giants and prove to the player that the north Londoners are capable of winning major silverware.
Tottenham's determination to secure a top four finish in the Premier League, and with it Champions League qualification this season, could also prove crucial in the club's bid to strengthen the squad, starting with securing Botta's signature ahead of Inter Milan.