Josep Maria Bartomeu and Jaume Masferrer have been provisionally released after spending the night in prison for their role in Barcagate.
Former Barça president Bartomeu and his ex-adivsor Masferrer were two of four people connected with the Catalan club on Monday following raids at five locations in the Catalan city.
Barça CEO Oscar Grau and head of legal Roman Gomez Ponti were also detained but provisionally released on Monday.
Bartomeu and Masferrer appeared in court on Tuesday but referred to their right not to declare before being released with charges.
Bartomeu resigned in October 2020 with the team in sporting, financial and institutional crisis. He faced a vote of no confidence and jumped before he was pushed.
BarcaGate played a big part, an incident in which the club hired a company to publish content attacking those who opposed him, including some current players.