Brazilian footballer Neymar is due to give evidence in a Spanish court over allegations of corruption and fraud surrounding his transfer to Barcelona.
The current and former president of the club denied wrongdoing at the court in Madrid on Monday.
Barcelona said it paid €57m (£43m) for Neymar in 2013, his parents receiving €40m and Brazilian club Santos €17m.
But investigators say the fee was closer to €83m and Barcelona concealed part of the deal.
The case was brought by Brazilian third-party investment fund DIS, which owned 40% of the Brazilian player’s sports rights.
DIS alleges it was financially harmed by the transfer when it received €6.8m of Santos’s €17m fee and argues it was deprived of its full share.
Barcelona Football Club President Josep Maria Bartomeu and his predecessor Sandro Rosell appeared at the court in Madrid on Monday, insisting they had acted correctly. In a statement on Monday, the club said they had repeated in court what they had said last year: “They are not worried and said they have confidence in justice,” it added.
