La Liga have released a statement saying they have not been able to confirm Juan Cala made a racist comment towards Valencia's Mouctar Diakhaby on Sunday.
Diakhaby alleges that Cala called him a "negro de mierda" (black shit) during an incident which saw Valencia's players leave the pitch.
They eventually returned to resume the game but Diakhaby was taken off. Cala, too, was then removed by his coach at half-time.
Cala held a press conference earlier this week denying making the comments, while Valencia and Diakhaby have called for La Liga to take action against the Cadiz player.
However, La Liga said on Friday that they had reviewed the footage and the audio from the match, bringing in lip readers and specialists to help them, and were unable to prove Cala had said anything.
Meanwhile, the Spanish Football Federation (RFEF) are carrying out their own investigation.
Here is the La Liga statement:
"Following an analysis of the elements available to La Liga, it can be concluded that no evidence has been found of Juan Cala using the denounced language towards Mouctar Diakhaby.
"In concrete, all available television and digital archives from the game have been examined as well the audio footage from the game, the images that were broadcast and what was shared on social media.
"In order to complete the report, a specialist company was hired to do a lip-reading analysis of the conversations and study of the players' behaviour.
"La Liga has shared these reports with the clubs involved and the relevant authorities so that they form part of the proceedings that are currently taking place."
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