Cristiano Ronaldo is facing possible charges of tax fraud in Spain.
Prosecutors have passed a file to the country’s tax office, which will decide whether to press charges against the Portuguese Real Madrid striker.
Reports in Spain say Ronaldo, 32, is suspected of defrauding 15m euros(£13m) between 2011 and 2014.
In December, leaked documents suggested Ronaldo had avoided tax on income from image rights allegedly held in offshore accounts. He denied the claims.
Manchester United manager Jose Mourinho was also implicated in those claims – published after an international consortium of journalists obtained a trove of about 18 million documents. He also denied the claims.
On Wednesday, Spain’s Supreme Court confirmed a 21-month jail term handed down last year to Lionel Messi – but the Barcelona and Argentina forward is unlikely to go to prison.
Messi and his father Jorge, who manages his finances, were both convicted in 2016 of defrauding Spain of 4.1m euros (£3.5m) in taxes.