The 24-year-old is expected to appeal the decision.
According to the judge`s finding, Neymar used a front company to avoid paying 63.6 million in taxes.
The decision came just weeks after a Brazilian court freezed assets belonging to Neymar worth 192.7 million reais, including a private jet, yacht and several properties.
Neymar`s representatives did not immediately respond to requests for comment.
The Brazil national team captain and his father, Neymar Sr, are also facing fraud allegations in Spain related to the forward`s 2013 move to the Camp Nou from Santos.
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