LaLiga president Javier Tebas says he has figures to prove Paris Saint-Germain have used deception to avoid breaching Financial Fair Play regulations.

Tebas has regularly criticised PSG in recent months and branded the Ligue 1 giants "the enemy" after they moved to bring in Lionel Messi on a free transfer from Barcelona.

Messi was added to a star-studded list of players at the Parc des Princes that also includes Neymar and Kylian Mbappe, the two most expensive footballers of all time.

PSG also secured the services of Achraf Hakimi for a fee reportedly rising to €70million during the close season, while Sergio Ramos, Georginio Wijnaldum and Gianluigi Donnarumma joined on free transfers.

Tebas continued his war of words with the French club on Thursday in an interview with L'Equipe, once again accusing them of spending more money than they generate.

"I can show, with figures, their deception against Financial Fair Play," Tebas said. "Before Messi, PSG had 40 per cent more income for sponsorship than Manchester United.

"If Messi and Neymar remain at PSG, I don't care. It's just that this hurts a lot of European football. I'm not alone in saying it.

"I criticise them because they cannot bring in the money for the squad they have. It causes a distortion of competition. It does not correspond to the actual sponsorship.

"How can they explain that they have a squad of almost €600m? If they win Ligue 1, they will not generate more than €45m. It is impossible. 

"I invited president Nasser Al-Khelaifi and the French league chief [Vincent Labrune] to show them the numbers we have and where the irregularities are. They didn't answer me.

"They are quick to criticise me, but they do not answer."