Barcelona have been formally accused of a 9.1m euro (£7.5m) tax fraud in connection with the signing of Neymar.
A judge in Spain has ruled there is sufficient evidence against
Barcelona to continue investigations into the Brazilian's move from
Santos in June.
Barca paid £48.6m for Neymar, 22, with his parents receiving £34m of the fee.
There has been no formal charge and Barcelona said their dealings over
the transfer were at all times legal, "in light of the information
available".
Last month, Sandro Rosell resigned as Barcelona president following accusations he misappropriated money.
He is also being investigated but denies any wrongdoing.
At the time of the move Barcelona said they had paid 57m euros for the
player but it is alleged that, if other contracts are taken into
account, the actual cost of the player was far greater.

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