Moreno will not continue at Como, with the left-back keen to return to LaLiga after his spell in Italy, according to Fabrizio Romano.
Sergi Roberto's exit has already been confirmed, with club president Mirwan Suwarso publicly thanking the former Barcelona player as he left the lake.
"Thank you for giving everything, Sergi Roberto. Como will always be home for you," Suwarso wrote on social media.
Sergi Roberto spent two seasons in Serie A after leaving Barcelona, a spell that was disrupted by a series of frustrating injuries, particularly during his second year at the club. He made 29 appearances in total for Como, scoring once.
Moreno's situation follows a similar pattern, with the Spaniard having struggled to establish himself as a guaranteed starter during his time in Italy. Both players arrived at Como as established figures from Spanish football, brought in to add experience and know-how to a squad that has steadily built toward European qualification.
Their departures leave Como needing fresh full-back options on both flanks heading into a season that will see the club compete in the Champions League for the first time, having already strengthened across the squad with a series of high-profile signings this summer.
The club's recruitment department, which has built a reputation in recent windows for identifying undervalued or overlooked talent across Europe, will now turn its attention to finding replacements capable of contributing to a more demanding campaign than the club has faced in its recent history.
Como's project under owner Suwarso has been built on a willingness to recruit experienced names from major leagues, and the exits of Moreno and Sergi Roberto mark the end of that particular phase of the rebuild as the club moves into a new, more ambitious era on the continental stage.