Barcelona and PSG negotiated for several months the arrival of the Brazilian to the Catalan club. However, the two parties couldn't reach an agreement and Neymar remained with the French giants.
Barcelona accounts showed that Neymar couldn't sign unless a first-team player, such as Dembélé left, as having both players on the books was unfeasible.
According to a report by 'Goal', Barcelona have not only reduced their wage bill in the last tax year, but they have also increased it. All of this influences the 'Financial Fair Play'.
Similarly, Barcelona had the same objective last year: reducing their wage bill from 671 million euros to 642 million euros. This is not a nice figure when you try to sign other players.
Thus, all the talk between Barcelona and PSG couldn't advance until Dembélé agreed to leave. Due to the Frenchman not being keen on the move, it came to nothing.