Spanish football giants Barcelona have paid 22 million dollars to the Spanish authorities after being charged with tax fraud over the signing of Brazilian Neymar.
However the Spanish champions insisted they had not committed any offence.
A club statement says the aim is to cover eventual interpretations that could be given to the contracts drawn up in the operation to sign Neymar.
Barca paid almost 100 million dollars for 22-year-old Neymar, 22, in the off-season with his parents receiving 68 million dollars of the fee.
At the time of the move, Barcelona said they had paid 100 million for Neymar but it has been alleged that, if other contracts are taken into account, the actual cost of the player was far greater.