The Brazilian was one of five players sent off in a last-minute brawl at the Parc des Princes after striking Alvaro Gonzalez in the back of the head, having had several incidents with the Spanish defender previously in the game.
Neymar was heard on pitchside microphones informing the fourth official he had heard a racist comment while walking off the pitch and later accused Gonzalez of racism on Twitter, urging the authorities to use VAR to clarify matters.
Gonzalez strenuously denied the allegations.
In a statement released on Monday, Neymar claimed he hit out at Gonzalez after realising match officials "would not do anything".
"I am black, the son of a black man, the grandson and great-grandson of black men," he said in an Instagram post.