The case began after a complaint from "Da.aa.as" Brazilian Investment Group, which owns part of Neymar's rights movement which claims it got less money than it was entitled to.
And subjected Barcelona and Santos, a former team Neymar, criticized the way in which he moved after the player in 2013.
Investigations also centered on allegations of trying to hide the Barcelona team sought a preliminary contract through which to sign the player accepted two years later in 2011.
"Da.aa.as" they own 40% of the sports rights in Neymar when the player's transfer to Barcelona negotiations began, claiming the Brazilian group that the Spanish team hid the real contrast to the transmission Neymar and kept it out of the financial transactions records.
Barcelona, which has already agreed to pay 5.5 million euros (6.2 million dollars) to the Spanish tax authorities, he paid 57.1 million euros in order to contract with Neymar, before announcing later that value is close to a hundred million euros.