Heartbreaking images have surfaced from the devastating crash involving a CEO’s wife, who allegedly struck a babysitter with her vehicle, while her legal team dismisses allegations that she left the scene.

Vivian Alexandra Spohr, aged 51, is the spouse of billionaire Lufthansa CEO Carsten Spohr, and she is accused of hitting Gaia Costa with her car while Costa was crossing the street in Sardinia.

Spohr faces an investigation for negligent homicide, with her attorneys denying earlier accusations that she left the accident scene after the tragic collision.

They said that the 51-year-old driver actually gave first aid to the dying woman after realising what had happened.

The babysitter tragically passed away after Spohr’s SUV struck her as she attempted to walk across a zebra crossing in the Italian seaside resort of Porto Cervo.

Costa is said to have raised her arm in an attempt to warn the BMW of her presence before being hit at around 1:30pm on Tuesday.

Gaia was reportedly still alive when help reached her, but had sustained serious head injuries and tragically died at the scene, La Repubblica reported.

Shocking pictures taken in the aftermath show Costa’s body covered by a large white sheet and lying on the ground next to a black SUV.

Several other emergency response vehicles were seen parked around the harrowing scene.

Reports previously claimed that Spohr, who was driving with her daughter in the car, initially didn’t notice the accident.

She was said to have been stopped by a passerby before fainting after she saw what had happened.

But Spohr’s lawyer, Angelo Merlini, said on Saturday: “Contrary to what was previously reported, Vivian Spohr stopped after the accident and provided first aid to the girl.

“However, after an initial attempt at resuscitation, Vivian Spohr lost consciousness and fainted.”

Merlini added that Spohr struck the woman at a “very low speed” with her car, which has an automatic transmission and is very heavy.

One witness at the scene reportedly said that moments after the collision, the driver opened the door of the vehicle and “immediately realised what had happened, put her hands to her face and collapsed to the ground”.

Spohr had been on holiday at her family’s holiday home in the seaside resort – but reportedly travelled back to Munich while prosecutor Milena Aucone was registering her as a suspect.

Her lawyers said on Friday: “Vivian Spohr, who was involved in the tragic death, expresses her dismay and deep regret over this very serious accident.

“She has placed herself at the complete disposal of the judicial authorities for the necessary investigations and, although aware that such a great personal loss cannot be remedied, will take steps to mitigate the consequences.”

The billionaire’s wife took alcohol and drug tests following the crash, and both came back negative.

CCTV is understood to have captured Costa crossing the street before noticing the SUV approaching her.

She desperately attempted to stop it by waving her hand – but she was knocked to the ground moments later and banged her head.

Ambulance services arrived at the scene shortly after and paramedics spent more than 20 minutes trying to revive her before she was tragically pronounced dead.

The SUV was seized and will undergo technical investigations.

An examination of Costa’s body was conducted on Wednesday.

The region’s mayor Gianni Addis said: “Gaia was a young woman who was deeply involved in the city’s social and cultural life.

“She was passionate about our traditions and never missed the parades of the local folk group.”

Cops continue to investigate the circumstances of the accident.