Carlo Ancelotti, the manager of UK Premier League football club Everton, has been accused of withholding €1m in tax from the Spanish authorities.
According to a report by the BBC, the Madrid Community Prosecutor's office has filed a claim that Ancelotti was "intending to avoid his tax duties towards the public treasury with no justification."
The BBC said the charge of €1m relates to tax due on the manager's image rights earnings during his tenure as manager of Real Madrid in 2014-15.
Ancelotti has yet to respond to the prosecutor's claims. If the case is accepted, the Italian citizen would then be summoned to court in Madrid.