In the complaint filed the public prosecutor said the defender, who joined Real Madrid in 2007, had used the tax structure seeking an “illegal fiscal benefit”.

Earlier in the year his Real Madrid team mate, Cristiano Ronaldo was also accused of tax fraud.

In 2016 Barcelona superstar  Leonel Messi and his Father were found guilty on three counts of defrauding tax authorities of €4.1m from income made from image rights.

The player is yet to comment publicly on the accusation.