Real Madrid offered Santos a friendly in 2011 Neymar bid - report

Real Madrid in 2012 offered Brazil club Santos a deal to host the Spanish Primera Division club for a friendly at their new stadium in exchange for the signature of rising star Neymar, according to Brazil newspaper Globo Esporte.

Neymar's initial transfer to Barcelona in 2013 is currently under investigation by Spanish prosecutors based on a complaint filed by investment company DIS, which claims it is due more money for the transaction.

Neymar, 24, has recently signed a new five-year contract at Camp Nou and part of that deal is believed to be a minimum fee clause of €200m next summer, rising to €222m the next year and then €250m for the final three years.

However, Globo Esporte on Tuesday published a copy of a proposed contract, written in Spanish, that indicate there were negotiations that almost led the Brazil captain to Los Blancos.

"Santos will organise, either directly or via third-parties they supervise, a football match with the participation of the Real Madrid first team to be played in the new stadium of Corinthians," the contract read.

Globo Esporte also said that the match was proposed to be played between April and May of 2012, according to the offer, although the stadium was not completed until just weeks before the start of the World Cup in 2014.

Barcelona and Santos agreed to two friendlies as part of the eventual Neymar transfer. The first was played in 2013 in the Joan Gamper sports city. The second match is still pending.

Also on Tuesday, French newspaper L'Equipe reported that Neymar's €45 million tax debt scuppered a summer transfer to Paris Saint-Germain.