City declined to comment, but sources close to the club said Tebas has a long history of attacking City.
"The City case is one where we believe they have put the losses on the companies that are not officially part of City Football Group.
The claims from Tebas come at a time when City are separately awaiting a verdict from an independent commission after being charged by the Premier League in February 2023 with more than 100 breaches of Premier League rules, which they strenuously deny.
Man City strongly refute claims of financial deception made by La Liga president Javier Tebas.
Tebas said the Spanish league filed a complaint against City to the European Commission in the summer of 2023, which he says the Commission is investigating.
