Paris Saint-Germain forward Neymar owes more unpaid tax than any other individual on a Spanish authorities' blacklist with debts of €34.6 million ($40.5 million), according to an official document published Wednesday.
The Spanish tax office, contacted by AFP, did not say whether Neymar's presence on the list was linked to his 2013 transfer to Barcelona from Brazilian club Santos.
Barca said the deal cost €57.1 million but according to Spanish authorities the club paid €83.3 millions for the attacker.
Other footballers such as former Real Madrid attacker Cristiano Ronaldo and Neymar's former Barca team-mate Lionel Messi have also had issues with Spanish tax officials.
Messi paid a two-million-euro fine in 2016 in his own tax wrangle and received a 21-month suspended jail term.