Neymar looks set to stand trial after a judge accepted charges of corruption against the Barcelona star.
It is the latest development in a case brought by Brazilian investment company DIS following Neymar’s move from Santos to Camp Nou in 2013, which has come under scrutiny.
National Court judge Jose de la Mata initially threw out the case in July over a lack of evidence, but that decision was overturned and the charges are now set to be processed.
DIS claims it is due a 40 per cent cut of the fee that Barca paid to sign Neymar from Santos in 2013 – something it says it has not received in full, given the secrecy over the full cost of the transfer.
The Brazil forward’s father and Barca president Josep Maria Bartomeu are also implicated, along with predecessor Sandro Rosell.
The case is unrelated to a second legal proceeding against Barca and Neymar, which concerned allegations of tax fraud in relation to his transfer.
Barca made a payment of €14.8m to Spanish authorities in back taxes and fines, while they also reportedly made a voluntary payment of a further €13.5m to settle the complaint.