Neymar faces two years jail term over fraud allegations

Neymar scored two in the closing minutes

Barcelona star Neymar has been cleared of fraud, as confirmed on Thursday by the Spanish National High Court.

Barcelona president Josep Maria Bartomeu and his predecessor Sandro Rosell were also named as defendants over the Brazilian's 2013 transfer from Santos. It said it received less money than it should have, and that Barcelona concealed the full transfer fees when Neymar moved from Santos in 2013.

Sentences for first time offenders of non-violent crimes with a jail-term of two years or under are suspended in Spain meaning jail time is unlikely.

The case has been raised by Brazilian investment company DIS - who owned 40% of Neymar's sporting rights at the time of his transfer - and who say they have been cheated out of their rightful cut of his fee.

The real transfer fee however, has since been estimated to be around €100 million with a fourth going to Santos, increasing DIS's share by roughly €3.5 million.

Neymar could face a jail sentence if found guilty over accusations he and his family helped hide away millions.

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Last July, a Spanish judge quashed criminal action against Neymar and his family, saying the accusations were a matter for a civil court.

But prosecutors successfully argued the player and his father were aware of potentially fraudulent dealings between Barcelona and Santos to the detriment of DIS to fully overturn that decision.

Barcelona have already been hit with a 5.5 million euro ($NZ8.7m) fine due to tax irregularities in the deal.

Barca's Argentine defender Javier Mascherano also agreed a one-year suspended sentence with authorities for tax fraud earlier this year.

Neymar joked with Luis Suarez and Lionel Messi in training on Friday at the FC Barcelona Sports Center.

Barca have won back-to-back Spanish league and Cup doubles with the trio and won the Champions League in 2015.

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