Barcelona Figure is even higher if salary included

Following the five million euro fine Barcelona have agreed to pay the Spanish tax authorities for irregularities in the signing of Neymar, the total cost of his 2013 transfer has risen to 111.2 million euros.

That figure, which does not even include the player's salary, is almost double the 57.1m euros that former president Sandro Rosell announced three summers ago.

Club member Jordi Cases filed a lawsuit against the club over the potential misappropriation of funds, which has revealed the true cost of the player's switch from Brazilian side Santos.

Rosell stood down as president soon afterwards, citing "personal reasons", and his replacement Josep Maria Bartomeu was obligated to publish the full details of the transfer.

Those figures showed that the cost of the forward's arrival had increased to 86.2m euros: 7.9m for right for first refusal for three players, 10m for a signing bonus, 2m for scouting, 4m for future sponsorships, 2.5m for the Neymar charity foundation and 2.7m for the player's agent, his father.

Then in February 2014, the hearing made public the amount that was allegedly defrauded and the club soon paid 13.5m to curb any future issues.

At that point, the cost of the signing had reached 99.7m euros.

However, Santos have since been due further payments.

They were entitled to 2m euros when Neymar became a Ballon d'Or finalist in 2016 and to 4.5m euros given that Barcelona appears unlikely to fulfil their promise of playing Santos in a friendly.

With Friday's fine added on, the total has reached 111.2m euros.

Add on the player's guaranteed salary over the past three years and the total cost to the club so far for Neymar's services has been 136.7m euros.