Spanish prosecutors have reportedly requested that Neymar be charged on two counts of fraud and corruption relating to his move to Barcelona during the summer of 2013.

Quoting the radio station Cadena Ser, Marca reported that prosecutors have also asked for charges to be brought against the Barça president, Josep Maria Bartomeu; former president, Sandro Rosell; Neymar’s father, who is also his son’s agent; two directors of the Brazilian striker’s former club Santos; and the two football clubs themselves.

The prosecutors acted on legal proceedings brought by the Brazilian investment fund DIS, which has accused the defendants of fraud, claiming it should have received 40% of the payment that Barcelona paid Santos for the player.

DIS, which held 40% of Neymar’s sports rights when he was in Brazil, claims it only received that percentage for €17.1m that Santos was allegedly paid for the Brazilian when, according to high court investigations, the deal cost €83.3m (£62m).

The defendants also stand accused of corruption over allegations that Neymar, despite being under contract at DIS – and without informing the fund - signed a deal with Barcelona worth €40m to join the team as soon as he was a free agent.

At the same time, Neymar is at the centre of an investigation into alleged tax fraud over the move in which Barcelona have previously made a supplementary payment of almost €13m to the Spanish authorities in order to cover what they described as a difference in “interpretation”.

The case is based on the investigating judge’s allegation that Barcelona’s claim to have paid Santos €17.1 and €40m to the company run by Neymar’s father was false. Instead, Barcelona were accused of having paid over €80m for the Brazil striker and making a series of different payments that the investigator considered to actually be part of the player’s salary. Prosecutors alleged that the Spanish exchequer had been defrauded of €12.7m in taxes.

Neymar has previously declared himself “sick and tired” of accusations his family improperly profited from his transfer and said there was “nothing illegal” in his contract with Barcelona.

Bartomeu and Rosell could face prison sentences of two years and three months over the tax case, and seven years respectively, while prosecutors also want the club to face a fine of €22.2m.

Barcelona have not yet offered any public statement but have repeatedly declared their innocence as has Bartomeu. Rosell resigned as president in January 2014, citing an “unfair and reckless accusation of misappropriation” in regards to the case.

In another action, a Brazilian court has frozen €42m in assets belonging to Neymar over tax evasion allegations.