Everton boss Carlo Ancelotti has been accused by prosecutors in Spain of not paying €1m (£904,000, $1.13m) in taxes, BBC Sport has reported.
The charge relates to tax due for image rights earnings during the Italian’s time as Real Madrid manager in 2014-15.
The Madrid Community Prosecutor’s office claims Ancelotti hid revenues “intending to avoid his tax duties towards the public treasury with no justification”.
In order for a prosecution to go ahead, a judge will have to accept the case before eventually summoning Ancelotti.
BBC Sport said that Ancelotti has not yet responded to claims.
Previous cases
Ancelotti is not the only football icon who has been caught in the Spanish taxman’s crosshairs.
Other high-profile names include Lionel Messi, Cristiano Ronaldo, Javier Mascherano, Alexis Sanchez, Gerard Pique and Diego Costa.
Football manager Jose Mourinho also admitted failing to pay tax.
Former Liverpool midfielder Xabi Alonso, however, was cleared of three counts of tax fraud on 26 November 2019.