As Judge Pablo Ruz of Spain’s National Court accepted the case, Barcelona was forced to disclose more of the transaction. On January 24, 2014, financial director Raul Sanllehí said the club’s expenditure had actually reached €88.4 million, partly because agreements involving friendly matches with Santos had been treated separately or inconsistently. Rosell resigned the presidency, saying he wanted to protect Barcelona from an expected prolonged legal battle. The controversy intensified when the club admitted paying €13.5 million in back taxes, after authorities concluded that some payments connected to the transfer represented taxable income; including that tax payment, the operation was reported at approximately €99.7 million. Brazilian authorities also investigated Neymar’s family over possible tax offenses, and Brazil’s tax appeals body later imposed a fine of about R$188.8 million, later rising with interest, alleging that Neymar had omitted roughly R$65 million in income. Spanish prosecutors’ embezzlement claims against executives Josep Maria Bartomeu and Javier Faus were dismissed for insufficient evidence of their active involvement, while Barcelona ultimately reached a 2016 settlement requiring it to pay €6 million in penalties. The scandal’s lasting lesson was not a proven sporting fix, but the extraordinary gap between a club’s public transfer figure and the tangled financial reality hidden in private contracts.
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