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Barcelona will sue Neymar for 10.2 million euros ($A16.5 million) that they believe they overpaid the Brazilian during his time at the club, according to reports in Spain.
Neymar enjoyed a successful spell at Barca between 2013 and 2017 before joining Paris Saint-Germain for a world record 222 million euros ($A359 million).
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But according to Spanish newspaper El Mundo, an inspection from the tax office in Spain showed Barcelona "did not make the appropriate reductions when paying Neymar's taxes.
The findings come after an inspection carried out on Barcelona which lasted until 2015".
The tax office in Spain calculates that Neymar benefitted from "unfair enrichment", the report added.
A Barcelona source confirmed to AFP the club will now seek to reclaim the amount that they are owed.
Neymar has more unpaid tax with the Spanish authorities than any other person, with debts of 34.6 million euros ($A56 million), according to an official document released in September.
Neymar tranfers under investigation
Spain's fiscal authorities are also reportedly investigating two of Neymar's transfers, including his arrival at Camp Nou from Brazilian team Santos in 2013 and his historic switch to PSG four years later.
In between, Neymar also signed a new contract with the Catalans in 2016, featuring a 26-million-euro ($A42 million) loyalty bonus that Barca refused to pay after he left for the Parc des Princes.
A Spanish court ruled in favour of the club in June and told Neymar to pay 6.79 million euros ($A11 million) to Barcelona.
Despite their legal disputes, Barca have made several attempts to re-sign Neymar.
But a fresh bid seems impossible for now, given Barcelona's financial problems as a result of the coronavirus pandemic.
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