Neymar owes 34.6 million euros ($40.5 million) in taxes from his time in Spain, local authorities said on Wednesday.
The Brazilian has the highest personal debt in a list released by Spanish officials. The list includes individuals and companies that owe more than 1 million euros ($1.1 million).
The Paris Saint-Germain forward played at Barcelona from 2013-17.
The amount published on Wednesday is related to what the Brazilian had to pay until last December.