The second leg will be played on 7th March at Parc Des Princes in Paris, France.
However, in the reverse meeting at the Allianz Arena, during which Bayern Munich secured a 3-1 win (albeit after PSG had already topped the group), their tactical approach changed.
Before leaving Real, he remembers the club sending a letter to the Argentine FA in which they warned of the national team's culpability for any injuries he would pick up at the 2014 World Cup.
Speaking ahead of Wednesday's first leg in Madrid, he said: "Right now I'm not thinking about my future, I'm only thinking about the game as it's the only thing we can control so we're focusing on preparing for the game and we'll see what happens".
He told Marca: "I don't know if it will be a match with lots of goals".
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PSG coach Unai Emery has generally used a 4-3-3 system for much of the season, utilising Neymar from a wide left position where he is given the freedom to roam inside and collect the ball in tight spaces in the final third.
Things haven't gone well for Real Madrid this season.
Talking about sport is always a wonderful experience and Rajoy was happy to accept the challenge of naming his ideal starting line-up for Spain's Sochi opener against Portugal in June and I was surprised to see his inclusion of Manchester United's Juan Mata in his team.
PSG travelled without veteran midfielder Thiago Motta, meaning recent signing Lassana Diarra is tipped to start against his old club. After an entertaining Champions League group stage, teams are rested up for the back end of the season and looking to make a run to book their place in the final in Kiev. We are going to try and put in a good shift, and do our job well.
PSG will have to contend with an atmosphere in the Santiago Bernabeu that Real Madrid has been trying to build for several days, but their firepower gives them every chance of an away goal to take into the return leg in three weeks.