Celta Vigo coach Abel Resino raised further concerns about the issue earlier this week in relation to this weekend's round of matches.
Martinez was asked by reporters for his thoughts on the matter, given that Levante's 4-0 defeat to Deportivo La Coruna last month is set to be investigated by the Spanish Football League and the Government's Anti-Corruption Prosecutor over allegations of match-fixing.
However, Martinez said: "Is it right to talk about this subject now? He (Resino) can say what he wants, but it is both difficult and easy to speak about these things.
"For me, this game (against Rayo) is not meaningless, we will try and make our fans happy and if we win our last three games, we will be very close to the European places."
The coach reiterated his desire to continue as coach of the Valencia club next season, but admitted they had not approached him with an offer of a new contract.
"Levante have to decide what club they want to be and, of course, decide who they want to lead the team next year. I don't have to demonstrate anything," he said.
"I have said many times that I would like to continue, I won't repeat it because I will start to get on people's nerves."
Rayo travel to Levante off the back of 3-0 and 4-0 defeats to Zaragoza and Valencia respectively and full-back Anaitz Arbilla insists the team is keen to make amends for those results.
"We have had two bad results, in which we let in seven goals, and we did not look like the Rayo we have been up until now, so our top priority is to change our image and keep aspiring to qualify for Europe. While there are still possibilities, we will fight until the end."
Rayo were dealt a blow off the field last week when the Spanish Football Federation announced the club had been denied the UEFA licence that they would need in order to compete in European football, owing to their debts to players and clubs.
Arbilla insisted the team would still try and finish in the European places, in the hope the decision would be overturned.
"We haven't talked about it too much. Our job is to just try and qualify, we will see what happens at the end of the season, but we're going to try and reach eighth position, which is something we are close to doing."