The Yellow Submarine have lodged a complaint about the Andalusians to the authorities as they have not yet received the complete fee from the 27-year-old's transfer last summer
By Martin del Palacio and Alberto Pinero
Villarreal have reported Malaga to Uefa over €3.5 million (£2.7m) in unpaid fees concerning the transfer of Santiago Cazorla, Goal.com understands.
The Spain international completed last summer a reported €20m (£15.6m) transfer to the Andalusian club, who were in 2010 purchased by a member of the Qatari royal family.
It is understood that Villarreal are still owed the amount in taxes from the transfer and that they have long threatened to report Malaga to Uefa.
Former Malaga director Fernando Hierro met with Villarreal on April 11, prior to the Liga match between the two clubs, and it was decided that the fee in question would be paid in two different installments: one in April and the other in May.
However, the Andalusian club have still not met their agreement, forcing the Yellow Submarine to report the case to the governing body for European football.
The news is the latest in a series of stories concerning Malaga's financial problems, and comes just days after the Spanish Footballers' Association (AFE) revealed that the club owe the players 40 per cent of their wages.