Exclusive! NEYMAR FEE SURPASSES PAYMENTS FOR CR7 AND BALE Most expensive player ever

With the €13.5 million that Barça recently paid to the Spanish tax authorities, Neymar's signing has become the most expensive in the history of football. It now surpasses the €96 million that Madrid paid for Cristiano Ronaldo and the €101 million paid for Bale.

The grand total comes out to a whopping €111.7 million

Barcelona paid the €13.5 as part of a complementary tax declaration, although it would still need to add a further €5.5 million to if it were to be found guilty of tax fraud.

This is all added to €17.1 paid to Santos for the player's federative rights, €40 million paid to N&N, €2.7 million paid to the player's father as commission (as his son's agent), another €2 million for Santos if Neymar is a finalist at the Ballon d'Or, €6 million more for two sponsorship and scouting contracts with N&N, €7.9 million more to Santos for pre-emptive rights to three promising Santos players, a bonus of €10 million to the player, €2.5 million for the player's foundation and €4.5 million as a fee for failing to play a friendly. When these are all added together the grand total comes out to a whopping €111.7 million.

The 'Azulgranas' have once more emphasised that all the club's actions have been performed in full compliance with the law. However, the directors decided to take an extra precaution just in case the club is found guilty, and the judge decides that the €40 million sum paid needs to be accounted for as salary.

As such, Barcelona ended up making this recent €13.5 instead of the €9.1 that Judge Ruz considered to be the sum that the club had supposedly failed to pay.