Spanish prosecutors have asked a judge to charge Colombian footballer Radamel Falcao with defrauding the tax authority of almost US$6.1m.
They have accused the striker of gaining illegal fiscal benefits and evading taxes from 2012 to 2013 after signing for Atletico Madrid in 2011.
The striker stayed for two seasons before joining Monaco in 2013.
Prosecutors also are accusing Real Madrid's Portuguese defender Fabio Coentrao of trying to defraud tax authorities of almost US$1.4m in 2011.
Last year, Barcelona's Lionel Messi and his father were sentenced to 21 months in prison for tax fraud. They were not sent to jail because sentences of less than two years for first offences are usually suspended in Spain.