The President of the Spanish Football Association has stated that Barcelona are not in a position to sign Bayern Munich striker Robert Lewandowski.
Despite scoring 50 goals in 46 appearances for Bayern Munich last season, Lewandowski looks set to depart the German champions after publicly indicating his desire to leave this summer.
Barcelona are said to be leading the race for the Poland international, but Tebas has ruled out a move at present due to Barcelona's current financial situation.
As reported by Mundo Deportivo, Tebas stated: "Barca, today, cannot sign him. Barcelona know what they have to do. He (Barcelona president Joan Laporta) knows perfectly our rules of economic control and his financial situation.
"The rules are to avoid major economic problems in the entities. I do not know if he will sell De Jong, Pedri or Pepito Perez. He knows what he has to do, sell assets and earn more."
Barcelona's economic situation could open the door for Chelsea, who have also been linked with the 33-year-old, although Barcelona club president Laporta gave a defiant response to Tebas's statement.
Laporta told reporters: "Given the statements by the president of the league saying that we cannot sign a player, I would like to remind him that his duties are to watch over the Professional Football League and the clubs."
"So I ask that you refrain from commenting on whether or not we can sign a certain player, because that clearly harms the interests of FC Barcelona."
If Lewandowski does leave Bayern over the course of the current transfer window, he will do so after scoring 344 goals in 374 appearances for the club.