UEFA is not investigating Manchester City despite La Liga calling on European football's governing body to assess the Premier League club over potential Financial Fair Play (FFP) breaches.
Javier Tebas, president of Spain's top flight, made two complaints to UEFA on August 22, asking the organisation to investigate Paris Saint-Germain and City.
UEFA confirmed last week it has begun to examine PSG, with the Ligue 1 side responding by saying it is "very confident" it will be able to comply fully with the rules.
But UEFA has denied there is any investigation into City after Tebas called for scrutiny, with particular reference to state aid rules, which La Liga felt was being breached to fund lavish expenditure.
UEFA said on Monday: "There is no investigation into Manchester City with regards to FFP regulations. Any reports mentioning such an investigation are unsubstantiated."
La Liga had called on UEFA to investigate Premier League side City after applauding European football's governing body for looking into PSG.
In May 2014, PSG was sanctioned under FFP regulations when its sponsorship agreement with the Qatari Tourism Authority was deemed to have an unfair value by European football's governing body.
The French side has signed Neymar from Barcelona for a world-record €222million and also brought in Kylian Mbappe on loan in a move that is expected to become permanent for around €180m at the end of the season.
Tebas also believed City, which spent approximately €233m on the likes of Benjamin Mendy, Kyle Walker, Bernardo Silva, Ederson and Danilo in the most recent transfer window, could have breached FFP regulations.
He claimed City and PSG are "distorting European competitions" and damaging the game. PSG has not responded to a request from Omnisport for comment on Tebas' latest remarks.
La Liga's statement earlier on Monday read: "La Liga, the association of the best football teams in Spain, celebrates that UEFA has opened a formal investigation into Paris Saint-Germain over Financial Fair Play.
"The investigation comes about after La Liga formally requested they look into PSG and Manchester City in August.
"La Liga asked UEFA to investigate an infraction of Financial Fair Play regulations by PSG and Manchester City in separate letters on the date of August 22, 2017. In these letters, La Liga explains that the finances of both clubs have no basis in the reality of the market.
"Specifically, PSG and Manchester City benefit from sponsorship that makes no economic sense and lacks any fair play.
"La Liga asks UEFA to continue their investigation, taking into account the past actions of PSG. Furthermore, La Liga asks UEFA to open a similar investigation into Manchester City."
Tebas added: "PSG is a repeat offender and they have violated the UEFA rules on Financial Fair Play for years.
"It's important that UEFA does not only limit itself to looking at the most recent signings, but also PSG's history of non-compliance. The transfers are only a result of years of financial doping from PSG.
"The financing of PSG and Manchester City, thanks to state assistance, distorts European competitions and creates a spiral of inflation that irreparably damages the football industry.
"UEFA should make them comply to Financial Fair Play regulations in order to avoid discrimination between clubs."
Last year, Real Madrid, Barcelona and Valencia were among seven professional clubs in Spain that were told to repay millions of euros after European Commission investigations found they received financial support that contravened European Union state aid regulations, although at this stage the investigation into PSG has only come from UEFA.
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