AS reported on Monday that the club are being examined by FIFA and Real's director of public relations Emilio Butragueno stated that they would co-operate fully.
When contacted by Perform regarding the speculation, a spokesperson for world football's governing body said: "FIFA is currently gathering all the relevant information and documentation in order to be in a position to properly assess the matter.
"No formal disciplinary proceedings have been opened at this stage. No further information can be provided for the time being."
The Spanish giants subsequently released a detailed statement on Monday strenuously denying some of the allegations that have been levelled against them.
Real's fierce rivals Barcelona have been the subject of a similar investigation and, after being found to be in breach of the rules, were hit with a transfer embargo until 2016.
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