La Liga president Javier Tebas has again taken aim at both Paris Saint-Germain and Manchester City.
Tebas courted controversy in the summer when he accused both PSG and City of “financial doping”.
No clubs spent more than the French and English giants in the latest transfer window, with PSG more than doubling the previous world-record transfer fee.
Tebas accused English clubs of “peeing in the swimming pool” in September, and has criticised over-spending once more.
“We see that PSG and Manchester City, over the last five years, are the clubs that have invested the most in the purchase of players,” he told L’Equipe.
“Since their real incomes do not allow them to make such investments, they have invented fictitious, state-linked sponsors with amounts that do not match market prices.
“We compared the income of PSG and City with those of Real Madrid, Barca, Manchester United and Bayern. They are superior.
“At PSG, sponsorship revenues are tied to Qatar, directly or indirectly, and are superior to those of Manchester United. PSG continues to cheat economically.”
When asked whether he would say the same if a Spanish club were in a similar position, Tebas replied: “I would. We are in an industry. We cannot cheat. If, in Spain, there was a club like PSG, owned by a state, I would not want it in my competition. It would not be the competition of La Liga, but of this state, of which we would become dependent.”
Tebas added that both PSG and City should be kicked out of the Champions League if they are found to have not complied with spending regulations.
“They must not be allowed to compete,” he said. “If, during the season, you realise that they cheated economically, why not exclude them? When a cyclist is convicted of doping, he is immediately excluded from the race.
“I also think controls should take place before the start of the competition, not after. Otherwise, the damage is done.”