Spanish prosecutors have accused the Real Madrid footballer Cristiano Ronaldo of defrauding the authorities of millions of euros in tax.
The prosecutor’s office in Madrid says it has filed a lawsuit against the Portuguese player.
He is accused of evading tax of 14.7m euros (£13m; $16m) from 2011 to 2014.
The world’s highest-paid sports star had previously said he was not worried about tax investigations as he had nothing to hide.
Ronaldo is the world’s highest-paid sportsperson for the second successive year, according to Forbes’ annual list of the world’s wealthiest people.
He earned $93m (£72.05m) from salary, bonuses and endorsements last year.