Barcelona president Josep Bartomeu and his predecessor Sandro Rosell have been indicted for tax fraud and fraudulent administration in a probe focusing on the signing of Neymar.
Investigative magistrate Pablo Ruz is overseeing an investigation into whether Rosell misappropriated funds to hide the transfer cost paid to Santos for the striker in 2013.
Ruz has accused the club and its management of fabricating a labyrinth of contracts to hide the real cost of signing Neymar.
The judge said Neymar cost at least €83.3 million, but Barcelona insists they paid €57 million.
Bartomeu took over when Rosell resigned in January 2014 after being named a suspect in the case and investigated for misappropriating funds.
Via AP