Tebas was speaking at a Europa Press event and touched on various topical themes, including VAR and the failed European Super League.
"Florentino Perez never loses, it's like you don't know him," said Tebas.
"This isn't a personal issue, it's just we have different ideas about football.
"Behind everything was Gianni Infantino, the FIFA president, pushing, saying things..."
Tebas insisted that although the pair are on opposing sides of the European Super League debacle. This is not about Tebas vs Perez but about the integrity of football, he argues.
"For me it's not a fight against Perez, honestly. It's a battle for the ecosystem of European football," said Tebas at the event in Madrid.
"Florentino has led this project, but it's not a fight with him.
"What I mean is he's a man you rarely hear admit he's wrong."