The prosecutors, from Spain's top criminal court, allege Neymar and his father hid the true value of the player's multi-million-euro transfer from Santos to Barcelona.
A Brazilian investment fund that owned 40% of Neymar's sports rights argues it was deprived of its full share.
In previous interviews, Neymar, 24, has denied any wrongdoing.
Barcelona said it paid €57m (£43m) for Neymar in 2013, with the player's parents, Neymar da Silva Santos and Nadine Goncalves da Silva Santos, receiving €40m and his former club, Santos, €17m.
But investigators say the fee was closer to €83m and Barcelona concealed part of the deal. The club also denies any wrongdoing.
Success on the pitch
The Brazilian third-party investment fund, 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.Neymar and his parents, along with Barcelona's ex-President Sandro Rosell and President Josep Maria Bartomeu, had all given statements at an earlier court hearing in February.
Speaking to O Globo TV in Brazil in February, Neymar said: "Before saying nonsense - that we hid this, or hid that - they should prove it.
"My father is doing everything to ensure that I can just focus on playing football. He handles the books. But in the moment when you see someone you love suffering, it starts to hurt.
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