A Spanish magistrate who is leading an investigation into alleged irregularities surrounding Neymar's move to Barcelona claims that the Brazilian superstar could face up to six years in prison.
Barcelona signed Neymar from Santos in 2013 but the transfer came under investigation in January 2014 after it emerged that documents submitted to the authorities contained contradictory information.
Neymar, his parents, Barcelona president Josep Maria Bartomeu and his predecessor Sandro Rosell are awaiting trial over allegations of 'fraud' and 'corruption' following a complaint by DIS, a Brazilian group which part-owned the rights to Neymar.
Sky Sports News report that the judge presiding over the case has claimed that Neymar could face a lengthy prison sentence if found guilty.
"The term imposed, in principle, could be between four and six years," says a decree issued by judge Jose Maria Vazquez Honrubia, a copy of which was seen by AFP. Because financial details of the deal were not disclosed, it was believed at the time that the transfer fee had been €57.1m (£50.5m), with Santos receiving just €17.1m of the fee while €40m went to Neymar's parents.
Shortly after the investigation began, Rosell resigned from his position as Barcelona president and it was revealed that the transfer fee had actually been €86.2m (£71.5m).
DIS, which received €6m of the transfer fee, alleges that Santos and Barcelona colluded to hide the real value of the deal. In May 2017, the Spanish authorities said Neymar should stand trial but no date has yet been set. The Brazilian spent four seasons at Barcelona before joining Paris Saint-Germain for a world-record transfer fee of €222m (£198m) in 2017.