Leaked audio of Pique and Royal Spanish Football Federation (RFEF) president Luis Rubiales discussing the financial terms of the agreement were published by Spanish newspaper El Confidential.

The leak comes days after the RFEF announced it had been the victim of hacking, with documents, private information and conversations stolen from devices belonging to President Rubiales and secretary general Andreu Camps.

"If it’s about money and Real Madrid would go for €8 million (£6.6 million/$8.6 million), then they get paid €8 million and Barcelona get paid €8 million too," Pique said in leaked audio.

"Then the others get paid €2 million (£1.7 million/$2.1 million) and €1 million (£800,000/$1 million).

"That’s €19 million (£15.7 million/$20.5 million) and you, the federation, keep €6 million (£5 million/$6.4 million).

"We could even push Saudi Arabia for more, saying that if not, then Real Madrid might not come.

"Rather than you hosting it in Spain, where you won’t even make €3 million (£2.5 million/$3.2 million), think about this."

According to El Confidential, a six-year deal was agreed by the RFEF and Saudi Arabia worth €40 million (£33 million/$43 million) to host the tournament in the nation.

Kosmos reportedly received €24 million (£20 million/$26 million) as part of the agreement from an agency working for Saudi Arabia.

The Spanish Super Cup had typically been held between the winners of La Liga and the Copa Del Rey.

The last two-team edition was held in 2018, with a single-legged fixture in Morocco.

Previous editions had been held over two legs in Spain.

The tournament became a four-team event from the 2019-2020 season, featuring the winners and runners-up from La Liga and the Copa Del Rey.

Saudi Arabia’s capital Jeddah hosted the event, with the COVID-19 pandemic forcing the competition to stay in Spain during the 2020-2021 season.

Jeddah returned as the host for the 2021-2022 season, with Real Madrid emerging as the winners.

Pique has defended his involvement in the deal and criticised the leak as "malicious and illegal".

"Everything we have done is legal, I’m going to expose my part in the conflict of interest, I want to show my face because I have nothing to hide," Pique said on Twitch.

"I am proud of what we do at Kosmos.

"Saudi Arabia was not the only option.

"The United States and Qatar were on the table.

"In the end, they [RFEF] decided to go to Saudi Arabia.

"I brought an opportunity for the RFEF.

"Before changing the format, they earned €120,000 (£100,000/$130,000) for the competition, after the movement they earned €40 million."

The RFEF has announced it will host a press conference tomorrow to address the leaks, with Rubiales and Camps present.

Pique founded Kosmos in 2017, with the Barcelona-based company seeking to build a "global portfolio of high-quality sports, media, and entertainment companies".

The company notably struck a four-year deal with the International Tennis Federation (ITF) in 2018 to transform the Davis Cup.

The group helped to oversee the revamp of the tournament, with the week-long Davis Cup Finals held for the first time in Madrid in 2019.