The Supreme Court of Spain has acquitted former Barcelona Presidents Josep Maria Bartomeu and Sandro Rosell, along with ex-forward Neymar Junior, of corruption charges stemming from Neymar's transfer from Santos FC in Brazil to FC Barcelona in 2013. This ruling concludes a legal battle that lasted 3.5 years, during which the prosecution's appeal was ultimately rejected. The original verdict was issued in December 2022, but the appeal process took considerable time. The case involved accusations of corruption and bribery related to a simulated contract, with the complainant being the company DIS, which had acquired Neymar's economic rights when he was just 17 years old. Although the court recognized that DIS was economically disadvantaged by the transfer agreement, it determined that the decision to expedite Neymar's move to Barcelona was based on sporting reasons rather than financial ones. Neymar's transfer to Barcelona was initially reported at €65 million, but the total cost is believed to be around €88 million. His subsequent departure to Paris Saint-Germain for a world record fee of €222 million marked a significant turning point for Barcelona, whose financial management has been scrutinized since then.