Barcelona star Neymar always had the intention of returning to Santos, but says he will not do so with the current board in charge.
Neymar led Santos to three successive Campeonato Paulistas fom 2010 to 2012, the 2010 Copa do Brasil title and Copa Libertadores glory in 2011 before making the switch to Barcelona in 2013.
However, relations between the Brazil captain and his former employers have soured since the finances behind his transfer to Camp Nou became part of a legal battle in Spain.
The 24-year-old was determined to return to Santos at some stage in his career, but would not consider it under the current management structure.
"I left a message in my locker when I left there saying: 'I'm going, but I will return'," Neymar told Playboy's Brazilian edition.
"But today, with the board they have there, I do not have the intention of returning."
Neymar, who had a warrant for the freezing of his assets issued by the federal court in Sao Paulo amid allegations his family and associated businesses evaded taxes between 2011 and 2013, insists he and his father - also under investigation for his part in the transfer to Barca - never acted outside of the law.
"So far as my father, everything was done within the law. I hope everything ends as quickly as possible and that justice prevails," he added.