It is almost three years since payments totalling €8.4million (£7.2m; $9.7m) made by Barcelona to former Spanish referees committee vice-president Jose Maria Enriquez Negreira first came to light.
A Barcelona court has been investigating the payments sent between 2001 and 2018 to companies connected to Negreira, and the coming months may see the case move forward into a criminal trial, which could eventually bring jail time for those involved if they are found guilty.