BARCELONA: Barcelona striker Neymar is facing further investigation in Spain and Brazil over accounting irregularities and tax evasion.

He is the third Barcelona player to come under scrutiny after Lionel Messi and Javier Mascherano.

Brazilian prosecutors have filed a formal complaint against Neymar and his father over allegations of tax evasion and providing false information.

Two former presidents of Barcelona, Alexandre Rosell Feliu and Josep Maria Bartomeu Floresta, have also been accused by the prosecution service in Santos.

The allegations are not connected to the fraud case against the Barcelona forward that was heard in Spain on Tuesday.

The Brazilian prosecution’s statement said: “They forged a series of documents between 2006 and 2013 with the intention of reducing the taxes owed to the inland revenue in Brazil. Neymar’s conduct, along with the others accused, caused millions in losses to the public coffers.”

A judge will now decide whether there is enough evidence for the case to proceed.

The allegations refer to image rights contracts from 2006 when Neymar was playing for Santos. Prosecutors claim further fraud occurred during negotiations to take him to Barcelona in 2011 – two years ahead of his eventual move to Spain.

Prosecutors said the schemes involved three companies linked to the striker’s family – Neymar Sport e Marketing, N&N Consultoria Esportiva e Empresarial and N&N Administração de Bens, Participações e Investimentos.

Neymar defended himself in a post on his website on Monday and said the prosecution was “seeking the limelight”.

The prosecution has accused Neymar’s father of fraud as he negotiated his son’s move from Santos to Barcelona.

“Between 2006 and 2013, the player’s father was the principal mentor and mastermind of a series of contractual frauds involving Neymar’s image rights, mainly through Neymar Sport e Marketing,” the statement said.

Neymar carried out publicity work while with Santos and Brazil but the money was paid into his father’s accounts in order to reduce their tax bill, prosecutors allege.

Earlier on Tuesday, both Neymar and his father appeared before a Spanish judge to give evidence over questions concerning his transfer to Spain.

Sandro Rosell resigned as Barcelona chairman to defend himself against accusations that he and the club managed to evade tax liabilities of €13m.

A São Paulo judge also ruled last week that Neymar and his father must pay nearly 460,000 reais (£80,000) to Brazil’s inland revenue in taxes owed from 2007 and 2008.