Brazil star Neymar faces six years in prison

Paris St Germain and Brazil forward Neymar [Courtesy]

Brazilian sensation Neymar could face up to six years in prison as courts re-examine his move from boyhood club Santos to Barcelona.

Last year former Barcelona superstar Neymar was ordered to stand trial by the Spanish court for fraud regarding his transfer to the Nou Camp.

The Brazilian made the switch to Catalonia in 2013 after four years after progressing through the ranks as a youngster.

Reports from Spain now suggest the national court has decided at the last minute to refer to the Criminal Chamber in front of three magistrates.

The fact that three judges will sit on the case means sentences can be extended past five years as they are deemed as more serious.

Barcelona newspaper Lavanguardia report they have had access to a ruling which reveals that if found guilty, the sentence could be anything from four to six years.

Neymar could face up to six years in prison as courts re-examine his move from boyhood club Santos to Barcelona [Courtesy]

But the move to next chamber of the Spanish court will delay the start of the case.

The move has been the subject of an investigation since January 2014, with Barcelona and president Josep Maria Bartomeu being charged with tax fraud.

Bartomeu's final appeal was rejected last year and he must also stand trial over the transfer.

Barca originally claimed they paid €17.1million for the Brazil captain, but a complaint made from a club member prompted a legal case.

That revealed the club had agreed to pay him €40million in wages, leading to an out of court settlement and the resignation of then-president Sandro Rosell.

However, Rosell's successor, Bartomeu, revealed Los Cules had actually paid €86.2million.

That led to Brazilian investment company DIS bringing the case, claiming it is due a 40 per cent cut of the fee that Barcelona paid to sign Neymar.

DIS say they have not received the full figure given the uncertainty surrounding the final figure.

Part of Neymar's defence is that this a case for the Brazilian legal system - not Spain.

The Spanish High Court deemed Bartomeu held "management responsibilities" in line with Rosell, despite only being vice-president at the time.

The prosecutor's office says the deal altered "the free market of football players by preventing the player from entering the market in accordance with the rules of free competition".

That hearing also concluded that 'the possibility of committing a crime of corruption between individuals is evident'.