Barcelona president Sandro Rosell could find himself in court after a criminal case investigating the signing of Neymar from Santos in the summer revealed the Brazilian's contract may be fake.
The Spanish club were forced to hand over a dossier detailing the financial elements of the attacker's €57.1 million move, after club socio Jordi Cases made an official complaint last year.
Rosell had hoped the complaint would be thrown out, but the investigation has flagged up irregularities in the deal and the Attorney General of the National High Court has requested further contractual documents as the case continues.
Presecutor Jose Perals has asked for all the relevant documentation in the transfer and could call upon Barca auditors to provide evidence in the investigation, which is looking to establish the whereabouts of the €40 million not received by Santos (with the Brazilian side receiving €17.1m in their share of the deal).
"The contracts that have been signed between the parties do not, at times, correspond to that which is specified within them," the prosecutor's report revealed on Friday, adding that "the contracts signed may have been faked to alter the concept of the payments."
Barca maintain they have done nothing wrong in the transfer, although the Catalan club have been unable to specify exactly who received what due to a confidentiality agreement.
Meanwhile, one of the third-party owners, supermarket group DIS, claim they received only a small percentage of what they were owed as their part of the deal.