The El Pais report in early October suggested that the May 1 game was fixed in favor of the Russian champions, who also intend to file a libel case against the paper in a Spanish court later this week, the Russia sports paper said.
El Pais reported that during intercepted telephone calls between Russian gang leaders Gennady Petrov and Leonid Khristoforov, the mafia bosses bragged about paying "some 50 million" to ensure that Zenit would win the second leg of the semifinal. The currency was not indicated.
The two men were arrested by Spanish police in June.
German authorities subsequently looked into the fix allegations, but did not find "enough evidence to justify a thorough investigation."
Zenit won the home leg of their semifinal match against Bayern 4-0, after drawing the first encounter 1-1 in Germany. They went on to lift the UEFA Cup, beating Glasgow Rangers 2-0 in the final, a game which has also been the subject of fix claims by the Spanish media.
"Lots of people in Europe don't like the fact that Russian soccer is growing stronger," Russian soccer chief Vitali Mutko said earlier. "We have started to take our place among the world leaders, and this doesn't sit well with a lot of people."