Tottenham have not fined Rodrigo Bentancur for using a racial slur against teammate Son Heung-min despite their midfielder being found guilty of “aggravated misconduct” by the Football Association.

Bentancur was handed a seven-match ban and £100,000 fine by the FA this week, but the Guardian has learned that his club have not punished him.

Tottenham have backed Bentancur in regards to the remarks he made about Son in a TV interview in June while in his native Uruguay. In it, the 27-year-old was asked to provide a shirt belonging to a Spurs player. “Sonny’s?” Bentancur replied. “It could be Sonny’s cousin too as they all look the same.” Spurs have accepted the FA’s guilty finding but are appealing against the length of his ban and hope to get it reduced to six matches.

The club’s position is understood to be based on their conclusion that Bentancur did not intend any offence in making the remarks, and that he was attempting to push back against a question he found offensive. In his defence at the FA hearing, Bentancur claimed he was responding sarcastically to the interviewer, who had referred to Son as “the Korean”.

Bentancur issued a public apology for any offence caused the day after the interview was broadcast, as well as apologising to Son in person, which the Spurs captain accepted. Rather than punish Bentancur, Tottenham are understood to have decided to provide more diversity and equality training for their players, which took place over the summer. Bentancur has also been ordered to attend an additional face-to-face education programme by the FA.

The Uruguay international’s seven-match ban begins with Saturday’s visit to Manchester City and he is due to miss five further Premier League games, as well as the Carabao Cup quarter-final against Manchester United on 19 December.

Tottenham have appealed against the length of the ban imposed on Bentancur, but with FA regulations stating that the minimum suspension for aggravated misconduct is six matches the best they can hope for is a one-game reduction. If successful, the player would be able to return to Ange Postecoglou’s side for the Premier League visit of Liverpool on 22 December.

Tottenham declined to comment in regards to their decision not to fine Bentancur.