Prosecutors have asked for charges of fraud and corruption to be brought against Neymar, Barcelona and Santos in relation to the Brazil international's move to Camp Nou.
Barca president Josep Maria Bartomeu and predecessor Sandro Rosell have also been named in the case, which has been raised by Brazilian investment company DIS.
National Court judge Jose de la Mata initially threw out the case in July over a lack of evidence but that decision was overturned in September and the prosecution has now called for the charges to be processed.
DIS claims that it is due a 40 percent cut of the fee that Barcelona paid to sign Neymar from Santos in 2013 - something which it says it has not received in full, given the secrecy over the full cost of the transfer.