Wagner Ribeiro claims that both are interested in the Santos striker, but says their plans differ as to when to bring the 19-year-old to Europe.
"The exact situation is as follows: Barcelona want him next year and will pay next year, Madrid want him now and are prepared to pay now,” Ribeiro told Diario AS.
"The main problem is that the kid wants to play in the Club World Cup against Barcelona, and Santos are using their force to make him choose Barca.
"The numbers being talked about by both clubs are good, but Neymar would prefer a move to Madrid."
Neymar has scored 27 goals in 64 games for his club, while his release clause is said to be €45m (£39m).