The Barcelona president, Joan Laporta has been charged as part of the investigations into alleged bribes paid to referees.
Laporta has been charged in relation to his first spell as president of Barcelona from 2003 to 2010.
The judge leading the investigation said in his report published on Wednesday that, Laporta could not benefit from the statute of limitations because of the seriousness of the accusations.
Barcelona, the 27-time Spanish champions, have been fighting off accusations for months and deny any wrongdoing.