Capello is now out of work after resigning as England coach on Wednesday.
He has been linked with Inter in previous years and reports emanating from Italy have suggested Capello could be targeted if they decide to axe Claudio Ranieri.
Ranieri's position at the San Siro has been the subject of speculation after an indifferent run of form.
However, Moratti has moved to quash the rumours of a move for Capello, insisting the speculation is "entirely without foundation".
"The theories reported by the media regarding a possible change of management, either now or at the end of the season, are entirely without foundation," Moratti told the club's official website.
"The latest rumour, regarding Fabio Capello's arrival at Inter, is equally unfounded."
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