Real Madrid want to sign Neymar away from Barcelona. That has been reported over the past few weeks and it's clear that Florentino Pérez wants his Figo v2.0. Madrid would need to meet the €190 million in Neymar's release clause with FC Barcelona and it seems that Pérez is willing to do so if Neymar wants to join Real.
However, reports from Spain now suggest that Neymar might be using Real's interest to get a significant salary raise with FC Barcelona. That would definitely be a possibility knowing that this strategy has worked well for other players in the past (see Ramos, Sergio and Manchester United a few months ago).
It will not be easy for Real Madrid to sign Neymar, that's for sure. However, if Barcelona refuse to give him that raise, Real could take advantage of the circumstances and make him the offer he wants in order to sign the attacker next summer.
That, of course, will ultimately depend on whether Real's appeal to FIFA is accepted or not.