Neymar's representatives have argued that the crime of corruption between individuals was not punishable in Brazil, which is where they say the transactions originally took place. They said that according to Spanish law, a crime can't be punished in Spain if it didn't happen in both territories.
DIS was entitled to 40% of Neymar's transfer but said it received a smaller compensation because part of the transfer fee was concealed. Prosecutors said those involved tried to hide the real amount of the transfer in order to pay a lower commission to the investment group.
The lawyers for the plaintiffs argue that DIS only received its due percentage from the 17 million euros ($16.6 million) that Barcelona and Santos initially announced as the transfer fee between the clubs, while the real cost was about 82 million euros ($79.9 million). An investigative judge in Spain has already said that the real cost was at least 83.3 million euros ($81.2 million).
Neymar and his father previously appeared in court in Madrid a few years ago because of the accusations.
Neymar made his highly anticipated move to Spain at age 21. He helped Barcelona win the club's last Champions League title in 2015, and eventually became involved in a soap-opera like transfer to PSG in 2017.
Neymar's move from Santos also got Barcelona in trouble with Spain's tax office. In 2016, the Catalan club paid a fine of 5.5 million euros ($5.3 million now) to settle a separate case brought by authorities. In that settlement, the club acknowledged it had made "an error in the fiscal planning of the player's transfer."