Barcelona will sue Neymar for 10.2 million euros ($12 million) that they believe they overpaid the Brazilian during his time at the club, according to a report in El Mundo on Wednesday.
Neymar enjoyed a successful spell at Barca between 2013 and 2017 before joining Paris Saint-Germain for 222 million euros, a world record fee.
But according to Spanish newspaper El Mundo, an inspection from the tax office in Spain showed Barcelona "did not make the appropriate reductions when paying Neymar's taxes, according to an inspection carried out on Barcelona which lasted until 2015".
The tax office in Spain calculates Neymar benefitted from "unfair enrichment", the report added. A Barcelona source confirmed to AFP the club will now seek to reclaim the amount they are owed.
Neymar has more unpaid tax with the Spanish authorities than any other person, with debts of 34.6 million euros, according to an official document released in September.
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Spain's fiscal authorities are also reportedly investigating two of Neymar's transfers, including his arrival at Camp Nou from Brazilian team Santos in 2013 and his historic switch to PSG four years later.
In between, Neymar also signed a new contract with the Catalans in 2016, featuring a 26-million-euro loyalty bonus that Barca refused to pay after he left for the Parc des Princes.
A Spanish court ruled in favour of the club in June and told Neymar to pay 6.79 million euros to Barcelona.
Despite their legal disputes, Barca have made several attempts to re-sign Neymar.
But a fresh bid seems impossible for now, given Barcelona's financial problems as a result of the coronavirus pandemic.