The case centres on payments made by Barcelona to companies linked to José María Enríquez Negreira, a former vice-president of Spain’s Technical Committee of Referees (CTA), between 2001 and 2018.
Barcelona denies wrongdoing and maintains that the payments were for technical refereeing reports and advice.
What is the Negreira case?
Spanish prosecutors allege that Barcelona paid more than €7.3 million to companies connected to Negreira during his time as a senior refereeing official.
Negreira served as vice-president of the CTA from 1993 until 2018, making the payments particularly controversial because of his position within Spanish football's refereeing structure.
Spanish prosecutors formally charged Barcelona, former presidents Sandro Rosell and Josep Maria Bartomeu, Negreira and his son Javier Enríquez Negreira in March 2023.
The allegations include corruption in sport, fraudulent management and falsification of commercial documentation. Barcelona has consistently denied that the payments were intended to influence referees.