Orta joins the Whites following 17 months with Middlesbrough who the Spaniard left earlier this month to pave the way for his move to Elland Road.
Orta began his career at Sevilla in 2006 as part of the technical and recruitment staff and was promoted to the role of technical director.
The Spaniard left in 2013 to join Zenit Saint Petersburg and after a short spell at Spanish club Elche, Orta joined Middlesbrough in December 2015.
His arrival as director of football at Leeds comes four days after the club appointed Angus Kinnear as managing director.
Kinnear’s arrival came just four days after owner Andrea Radrizzani assumed full control of the club by buying out former co-owner Andrea Radrizzani.
Leeds are currently on the hunt for a new head coach following former head coach Garry Monk’s resignation last Thursday.
Former Middlesbrough boss Aitor Karanka - who helped take Orta to the Riverside from Elche - is favourite to become Monk’s successor.
Speaking about his new role at Leeds, Orta said: “I am excited by the opportunity to become director of football at a great club like Leeds United.
“Once I had met with Andrea Radrizzani and spoke to him about his plans to take the club forward, I knew that this was the right move for me and I am confident that we can achieve great things in the coming years.”
Chairman Radrizzani added: “I am delighted to welcome Victor to Elland Road, I have been impressed by his knowledge of the game, his extensive scouting network and his desire to help us achieve our objective of getting Leeds United back to the Premier League.”