Los Blancos have claimed that they did everything possible to make the transfer happen and that the fault lies with the Red Devils for not sending relevant documentation in time.
Real Madrid have blamed Manchester United for the collapse of their deal to sign David de Gea before the close of the summer transfer window in Spain on Monday.
Los Blancos reached a player-plus-cash agreement with the Premier League side that would have seen the Spain international join for £29 million (€39.5m) and Keylor Navas move in the opposite direction.
However, the transfers never went through and Madrid have now issued a detailed statement in which they claim that the fault lies with United for failing to send relevant documentation on time.
"After the events of yesterday [Monday] in relation to the alleged hiring of the player David de Gea, Real Madrid wishes to state:
"1. Manchester United didn’t open any path of negotiation for the registration rights to David de Gea until yesterday morning "
"2. Real Madrid, despite the difficulties associated with completing a deal of this type on the final day of registration, accepted the initiation of these conversations "
"3. When Manchester United entered into these negotiations yesterday morning they did so subject to being able to reach an agreement with the Real Madrid player Keylor Navas, so that he would join the British club from this season, and were informed that they were in contact with the representatives of said player "
"4. Real Madrid and Manchester United reach a rapid agreement on the transfer of both players. After the drafting of the relevant contractual documents required and in order to proceed with sufficient time to process both the Fifa Transfer Matching System (TMS) entry time and LFP reristration, Real Madrid forwarded the contracts to Manchester United at 13:39 Spanish time "
"5. Manchester United sent its comments on the contracts eight hours later, at 21:43 Spanish time, including minor modifications. Not being relevant, all changes were accepted immediately by Real Madrid, with the intention to register the players with both TMS and the LFP "
"6. After the signatures of the players De Gea and Navas, Real Madrid sent the English club the signed contracts at 23:32 Spanish time. We then awaited the receipt of the final documents signed by Manchester United "
"7. Manchester United reached a final agreement with the representatives of Keylor Navas at 23:53 Spanish time and it was at that time the contracts were sent to the player to be signed "
"8. Manchester United entered the TMS data from the David de Gea deal, and not those of Keylor Navas, at 00:00 Spanish time, simultaneously referring to the signed Real Madrid contracts. Real Madrid received the full documentation at 00:02 and tried to access the TMS but found that it was already closed "
"9. At 00:26 Spanish time, the computer system of Fifa TMS made an invitation to Real Madrid to fill out the data for the player David de Gea, given that the deadline for registration in England remains open to this day [Tuesday]. Real Madrid decided to refer the contract to the LFP, knowing that the deadlines had expired "
"10. In short, Real Madrid has done everything necessary, and at all times, to implement these two transfers."