The decision brings the possibility of the player and club facing trial a step closer.
Neymar's arrival from Brazil's Santos has been a huge success for the Spanish champions on the pitch but a judicial nightmare off it.
The 25-year-old Brazilian striker is being investigated in Brazil and Spain over his headline move to La Liga.
Barcelona originally published the transfer figure as €57.1 million ($60.6 million), with €40 millions of that given to the player's family.
But Spanish authorities believe the true transfer figure was at least €83 million.
In November, prosecutors recommended that the striker be handed a two-year jail sentence and a fine of €10 million for alleged corrupt practices.
Sentences of two years or less are habitually suspended for first time offenders in Spain.
The case initiated with a complaint from Brazilian investment company DIS, which owned 40 percent of Neymar's sporting rights at the time of his transfer.
DIS received just €6.8 million, 40 percent of the fee paid to Santos, with the company claiming it was cheated out of its real share because part of the transfer fee was concealed by Barcelona, Santos and the Neymar family.