Spanish police say "all the evidence so far" shows Liverpool star Diogo Jota was driving the vehicle involved in a crash in which both he and his brother were killed.
Authorities also believe that evidence is pointing towards the vehicle "significantly exceeding the speed limit for the highway" at the time.
The accident happened at 12.30am local time on Thursday (11.30pm Wednesday BST) on the A-52 motorway in the region of Cernadilla, Zamora.
"Among other things, the marks left by one of the vehicle's wheels are being examined," the statement from the Civil Guard in Zamora added.
Authorities said the report is not yet complete and, once finished, would "be submitted to the Puebla de Sanabria court".
The 28-year-old Portuguese forward died in the accident in northwestern Spain.
Jota's brother, Andre Silva, was also killed in the crash.
Local media reported that the speed limit for the road is 120kph (74mph).
Pictures following the crash showed debris scattered along the side of the road, including what appeared to be parts of the Lamborghini, which had veered off the road and burst into flames.
Family and fans were joined by Liverpool stars past and present and members of Jota's national team for the funeral of the brothers in Portugal on Saturday.
Jota's wife Rute Cardoso, whom he had married just 11 days before the accident, and the footballer's parents, were among those at the service at the Igreja Matriz de Gondomar church in the town of Gondomar, near Porto.
Flowers in the shape of football shirts were brought by Liverpool, featuring the brothers' shirt numbers.
A number 20, to mark Jota's shirt number for Liverpool, was carried by captain Virgil van Dijk.
Andy Robertson brought another featuring a number 30 in honour of Silva, who played in Portugal's second division with Penafiel.
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Diogo Jota's funeral in pictures
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Tributes poured in from around the world, with Prime Minister Sir Keir Starmer, rock band Oasis, and Portugal star Cristiano Ronaldo among those who mourned the loss of the brothers.
Fans also paid their respects outside Liverpool's Anfield stadium on Saturday, the day of the funeral.
Piles of flowers were left outside the stadium, while flags were lowered to half-mast.
Liverpool FC postponed the return of their players for pre-season training following Jota's death, and players past and present paid tribute to him and his brother on social media.
The players returned to the club's training ground to report for the start of pre-season on Tuesday.
(c) Sky News 2025: Diogo Jota was driving at time of crash that killed him and his brother, Spanish police believe
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