Barcelona midfielder Javier Mascherano faces tax fraud charges after Spain’s authorities filed a complaint against him.
The Superior Court of Justice in Cataluna has confirmed to the PA Sport agency that the Argentina international faces counts of defrauding the Spanish tax authorities.
However, a Spanish judge has yet to rule on whether or not the 31-year-old Mascherano’s case will go to trial.
The South American is alleged to have concealed earnings related to his image rights in 2011 and 2012 worth £1.1m by using companies set up in the United States and in Portugal.
Spain’s tax law allows a player to sell up to 15% of his image rights to a company.