Head of the Spanish La Liga, Javier Tepas, has attacked Paris Saint-Germain for failing to comply with the UEFA's Financial Fair Play rules, demanding that the club, owned by Qatar's ruling family, should be excluded from the Champions League.

UEFA opened an investigation into the Qatari-owned club's spending in September 2017 under pressure from some of Europe's footballing elite after they signed Neymar from Barcelona for a world-record 222 million.

They then completed a deal to sign Kylian Mbappé from Monaco for 180 million euros just a few weeks later, and Tebas has been especially vocal in his criticism of PSG's finances, while also targeting Abu Dhabi-owned Manchester City.

"UEFA's Financial Fair Play rules say that when you cheat with your budgets, you have to be thrown out of the competition," Tebas said Tuesday during an interview in Paris with several media, including AFP.

PSG have never been barred from playing in the Champions League, although in late September UEFA said it had referred the accusations against the French giants to its financial unit "for further investigation".

UEFA rules mandate that clubs cannot spend more than they earn in any given season and deficits must fall within a 30-million-euro limit over three seasons.

PSG's case, though, is complicated by lucrative sponsorship deals with the Qatar National Bank and the Gulf state's tourism authority. Tebas claims his faith in UEFA and FFP is wavering.

"I am sceptical. I have to have confidence just now. When this whole process ends, ask me again," said the 56-year-old.

Tebas has ignored the pleas of PSG president Nasser Al Khelaifi to stop his public criticism of the French champions and claims he is not simply trying to protect the interests of Spanish giants Real Madrid and Barcelona.

Both clubs, along with other traditional European giants, have been threatened by the emergence of PSG and City with their mega-rich Gulf owners.