"Messi is part of Barcelona and will stay there," Tebas said.
"We consider him part of LaLiga Santander and he transcends normal players.
"He's an icon, the most important player that has passed through our league. He is a level above."
The claim was a blow for Cristiano Ronaldo, who spent nine seasons in La Liga with Real Madrid, battling alongside his Ballon d’Or rival Messi.
Ronaldo fired 311 goals but only won two titles at the expense of Barcelona’s dominance.
Lionel Messi: Cristiano Ronaldo was snubbed by Javier Tebas (Image: GETTY)
Lionel Messi: The star with Javier Tebas (Image: GETTY)
The Portuguese star also scored 34 hat-tricks, Messi has only amassed 31.
After Ronaldo traded the Spanish capital for Juventus, Tebas was never going to praise him more than Messi who is of course still playing in Spain.
There has been rumours of a potential Premier League exit for years to Manchester City, but those fantasies are unlikely to ever come to fruition.
Ronaldo had to endure a difficult return to Madrid on Tuesday night in the Champions League with the Italians.
They were beaten 2-0 by Atletico Madrid at the Wanda Metropolitano, a real dagger in the club’s long-standing ambitions to win the Champions League under Massimiliano Allegri.
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Lionel Messi: Ronaldo was left frustrated on his return to Madrid last night (Image: GETTY)
Messi vs Ronaldo: Football legends reveal who is the best
Lionel Messi: Cristiano Ronaldo's move to Juventus ended their La Liga rivalry (Image: GETTY)
Ronaldo was continuously booed by the home supporters and he responded by holding up five fingers.
This was in reference to the five Champions League titles he has won in his career with Manchester United and Real Madrid.
When walking through the media mixed zone after the defeat, the star again put up his hand before showing a zero sign, signifying five titles for him and none for Atletico.
When asked about his gesture, Ronaldo simply responded: "I have five Champions Leagues, you have none."
Messi failed to inspire Barcelona to victory in their last 16 stalemate at Lyon on Tuesday night.