Barcelona have denied brokering a deal with prosecutors over the ongoing case concerning Neymar's transfer to the club.
The Catalans were charged with tax fraud following the revelation that €40 million of the transfer fee had been paid to the Brazilian's parents.
They later made a "complementary tax declaration" of over €13m and reports on Monday suggested that they had offered the money to put an end to the case.
However, a statement from the club read: "In response to various stories published over the last few hours, FC Barcelona would like to categorically deny that they have communicated to the Public Prosecutor a commitment to reach an agreement confirming the existence of any misdemeanour in relation to the tax authorities, in order to close the case brought before the National Courts relating to the signing of Neymar.
"On Wednesday March 5, the legal representatives appointed by the Club appeared before the Jutjat Central d'Instruccio No.5 in order to appear under procedural representation of solicitor, counsel and designated representative in line with the request received from the court.
"During this hearing, a courtesy visit was paid to the Court Prosecutor, solely in order to inform his office of the current state of the legal process described above and to establish legal positions in the conviction that legal debate currently occurring will be resolved by the administrative arm of the tax authorities.
"At no point did the Club’s legal representative have any mandate to accelerate the closing of the case nor of any admission of any tax misdemeanour leading to criminal action in the terms alleged in the above mentioned reports."
The official fee for the Neymar transfer was around €57m while the recently revealed costs before wages ran up to €86.2m, but the total could rise depending on payments determined by the current court case.
The former Santos man has scored 12 goals for the Blaugrana since moving to Camp Nou last summer.