Barcelona refuse to accept Robert Lewandowski's ban after their original appeal against his three-game suspension was rejected by the RFEF on Monday.
Barça will now take the case to the Spanish Administrative Sports Court (TAD), says Sport.
Lewandowski, 34, was banned for one game for his double yellow card sending off against Osasuna and was handed an additional two games for his gesture when he was dismissed.
Ref Jesus Gil Manzano and the RFEF felt the gesture was made against the referee, but Lewandowski and Barca argue the gesture was meant for Xavi following a conversation they had.
As things stand, he will be banned for the Espanyol game on December 31 and the league matches against Atletico Madrid and Getafe in January.