Judge Jose Perals also called for a five-year sentence for former Barcelona president Sandro Rosell and a fine of 8.4million euros (£7.2m) for the club, according to the BBC.
Rosell, Neymar and Neymar’s father are set to stand trial.
The case is as a result of a complaint by a Brazilian company which owned 40% of Neymar’s transfer rights and complained that it was not given its fair share from the transfer fee.
The club struck a deal with prosecutors in June to settle a separate case, paid a £4.7m fine and avoided trial on charges of tax evasion over the transfer
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