Arsenal player Alexis Sanchez is currently subjected to investigation after being accused of £900k tax fraud.
Catalan newspaper El Periodico claims Prosecutor Miguel Angel Perez de Gregorio has accused the Arsenal playmaker of "actively withholding" taxes in relation to his image rights between 2012 and 2013.
The 27-year-old is alleged to have "stimulated the transfer of those rights" to an offshore company based in Malta, Numidia Trading.
He is accused of failing to declare €587,677 (£530,801) in 2012 and €395,766 (£357,463) in 2013, without including details of the company in his declaration.
If found guilty of tax fraud in Spain, those accused face being jailed.
Sanchez is not the first Barcelona player to be accused of tax evasion.
Lionel Messi and his dad Jorge were found guilty of defrauding Spanish tax authorities of €4.1million (£3.5million) between 2007 and 2009.
Messi was given a suspended 21-month suspended prison sentence and ordered to pay €1.7m (£1.5m).
Midfield Javier Mascherano was also caught up in a similar scandal and was sentenced to a year in jail for his crime.
He pleaded guilty and paid a heavy fine as recompense.
Sanchez played 90 minutes in Arsenal's 3-2 win over Ludogrets on Tuesday night.
The Chilean star played more than 100 games for the Catalan giants until 2014 when he moved to north London.
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