First, even though my admiration of Rosell has declined greatly, we should remember who exactly is behind the "95 million" story. It's a guy who while he was an editor of MARCA called Guardiola a terrorist, claimed that the players of FC Barcelona were being injected with doping and most infamously stated that Messi should be dealt with, either via a civil route or a criminal one.
Having said that, and while the numbers stated may be quite correct, here's what hasn't been said(I'm going to use the same numbers and no bother checking whether they're the same that appear in El Mundo):
The nine million are to be paid if the two Barcelona - Santos matches are not played. One of them was already played back in August. The other one is stated for this summer at Maracana iirc. Each time the local team gets the revenue of the match. In essence Barcelona will play one match gratis(Maracana) and get all revenue from the other one(Joan Gamper, revenue estimated at about 4 million). Usually Barcelona have to pay a team to play Joan Gamper.
The 30 million left of the 40 of the compensation clause are going to be paid over the length of Neymar's contract. According to one of the interpretations the recently spent 10 million is in fact the first payment of those.
The 2.6 million is the commission that Neymar's dad as the 5% fee of the agent during the length of Neymar's contract. That is over the five years. That's because Neymar Sr. is his son's agent.
2 Million over five years to Neymar's dad to scout for players. AFAIK you can be a scout without having to be licensed for the job. Zubi is the director of football and well...
2.5 million, you guessed it, over five years, for projects in the favela of Sao Paulo.
4 million, over five years, to look for sponsors in Brazil. Doubtful. Very. Doubtful.
Does it stink? Yes.
Is there something illegal? Depends on the interpretation. The 40 million is huge money, but Barcelona got an economic asset as well. And a vital one to boot. We don't know how much of the player's image rights are shared, if any, but if you want to have the most marketable athlete in the world, you'll have to pay for him.
Is Neymar's dad greedy? Hell yeah, but he found someone willing to pay the price.
Now, as to the truthfulness of the El Mundo asswipe article. None whatsoever. You get no credibility when you count stuff twice, count costs that don't exist(matches for example) or count stuff that is irrelevant towards the cost of the transfer. You might as well count Bale's agent's fee of his contract(Bale gets 11 million after taxes, Neymar gets 10.8 before taxes) towards the 101 million(91 million + 10.5 million agent's commission) of Bale's transfer. Or count five years' fees of being the agent of the best played player in the world(Ronaldo) towards the 95 million of Ronaldo's transfer(with around 9-9.5 million agent's fee apart from that). But that's not what the Merenque press wants to talk about.
But then again, Mr. "Loudmouth" Inda isn't after credibility and objective journalism. The mere notion of that would probably get him burst a vessel from laughing too much. As a matter of fact, barely three months ago he was declaring that the price of Neymar is 186 million (Later lowered to 170, and then to 140 million).
P.S. What happened to presumed innocent until proven otherwise?