Roca moves to Elland Road as manager Jesse Marsch's third summer signing following the arrivals of Brenden Aaronson and Rasmus Kristensen from RB Salzburg.
Roca has signed a four-year contract until the summer of 2026.
The 25-year-old joined Bayern Munich from Espanyol in October 2020 but found playing time hard to come by, making just 24 appearances across all competitions in his time at the club.
Nonetheless, Roca departs the Allianz Arena with two Bundesliga winner's medals and the FIFA Club World Cup trophy.
A Leeds statement said: “Leeds United can today announce Marc Roca will join the club on July 1 2022 after an agreement was reached with FC Bayern Munich.
“The 25-year-old will join on a four-year-contract running until the summer of 2026, for an undisclosed fee.”
Roca told Leeds fans via a club statement: 'It's a new experience and a new challenge for me. Leeds United gave me the chance and the opportunity. I will give everything and give my best.
'Everyone told me the Premier League is the best league in the world and the history of Leeds United is amazing, I hope we can do good things here.
'I have spoken with Junior Firpo, I played with him in the Spanish U21 national team, now it's time to talk with Rodrigo and Diego Llorente as well. Then I can meet all my new teammates and I can't wait to start playing!
'Junior told me it's an incredible club with an amazing atmosphere in the stadium and that the teammates here are incredible, the locker room is incredible and for that I am very happy.'
