Footballers who have been accused of tax fraud in Spain.

Barcelona and Argentina footballer Lionel Messi, who was handed a 21-month suspended jail term. His father Jorge, who manages his finances, was also convicted

Real Madrid player Marcelo, was accused of tax fraud  totaling €490,000 (£436,000; $576,000) in a case dating back to 2013.

Barcelona defender Javier Mascherano - also an Argentine - who admitted tax fraud, escaping a jail term with a one-year suspended sentence

Former Barcelona president Sandro Rosell, who was arrested in May 2017 as part of a money-laundering investigation

Real Madrid and Portugal player Cristiano Ronaldo, who denies the accusation of evading millions of euros

Manchester United manager José Mourinho, who is accused of irregularities while he was Real Madrid coach from 2011 to 2012, which he denies

sources: bbcsports