De Rossi set for defensive role
De Rossi is set to take the place of injured defender Andrea Barzagli and play alongside Giorgio Chiellini and Leonardo Bonucci in Italy's back line.
Barzagli is sidelined for the group stages with a calf injury.
"I have always adapted tactically," De Rossi said. "I think it is right to do so. The fascination of the European Championship is second to the World Cup and if you want to have a starring role, you need to adapt.
"There is a 99 per cent chance that I will play in defence but to say that my role will be of central defender is not exactly right as I will act as a link between the defence and the midfield."
Italy coach Cesare Prandelli considered making tactical changes after his team's sub-par display in last week's 3-0 defeat to Russia in a friendly. De Rossi is aware of the task that awaits his team, who take on the tournament holders and World champions to start their Euro adventure.
"We will play against the best in the world and it will be tough," the Roma midfielder said. "I enjoy watching Spain play. They have a midfield line never seen before in the history of football with extraordinary talent with Xavi, (Andres) Iniesta, Xabi Alonso, and (Sergio) Busquets.
"Spain are the strongest of all the teams but in a tournament like as brief as this one, you can beat them."