Former Liverpool and Real Madrid star Xabi Alonso is facing a possible five-year jail term after Spanish authorities accused him of tax fraud.
Prosecutors say he owes nearly €2m ($2.4m; £1.7m) in tax related to earnings from his image rights that he failed to declare.
The income relates to the period from 2010 to 2012, when the former Spanish international was playing for Real Madrid.
The same sentence is being sought for the player’s financial adviser, Ivan Zaldua, as well as the manager of the Portuguese company he allegedly used to avoid tax.
Prosecutors are also seeking a fine of €4m and demanding Mr Alonso pays back the sum that was allegedly denied to the Spanish tax office.
The Madrid court in charge of the investigation reopened the case in 2017 and said the allegations against Mr Alonso had been “sufficiently substantiated”.
The midfielder, who joined Real Madrid in 2009, is the latest in a string of footballers to be pursued by the Spanish tax authorities.