The Catalan giants have the option to bring the star back to Camp Nou next summer and the one after if they choose.
The Spain international signed a three-year contract at Goodison Park in the summer, returning to the club after captivating the fans on a loan stint in 2013-14.
Deulofeu was widely acknowledged as one of the brightest prospects coming through the fabled La Masia youth academy a couple of years ago, but is yet to consistently prove himself in senior football.
Barcelona have the option to resign the versatile forward should they see fit this summer and also have the same opportunity at the end of the 2016-17 campaign.
Regardless of the potential for losing a star player and being unable to prevent his exit, Martinez has claimed that the clause is not in his head and he just wants Deulofeu to play to his ability.
“There is always a real excitement of seeing a player fulfil his potential, nothing else,” the Spaniard told The Liverpool Echo.
“As a football club we will always be in control of our footballing destiny and we are not in a position where we have to rely on financial decisions so, from that point of view, all you want is for the players to be enjoying their football and the team being as strong as they can.
“The success of an individual will end up making a stronger team.
“We have been tested enough, and given enough proof that this is the only focus we have at the football club at the highest levels of the club to every other department.
“So the work you do on a daily basis is going to stay there. If Gerard fulfils his potential then every Evertonian will be proud and pleased.”
Deulofeu’s scintillating skills have not been on show overly this time round, with the wideman struggling to hold down a regular starting berth in Martinez’s starting XI.