The prosecutor of former Real Madrid midfielder Xabi Alonso has asked for a five-year prison sentence for alleged tax fraud, Marca have reported.
The Spaniard could also face a fine of €4m after accusations that he defrauded the state of €2m between 2010 and 2012.
Alonso is accused of not disclosing the full amount he was paid in image rights during his time at Real Madrid.
The case had originally been dismissed but was reopened earlier this year. Alonso has denied any wrongdoing.
The same sentence is being sought for the player's financial adviser, Ivan Zaldua, as well as the manager of the Portuguese company he allegedly used to avoid tax.
Prosecutors are also demanding that Alonso pay back the €2m he is accused of defrauding.
A statement read: "The Economic Crimes section of the Provincial Prosecutor's Office of Madrid is seeking five years in prison for former soccer player Xabier Alonso Olano for the commission of three crimes against the Public Treasury during fiscal years 2010, 2011 and 2012.
"The representative of the Public Ministry claims the same penalty for the tax advisor Ivan Zaldua Azcuenaga and for the administrator of the company Kardazli Comercio Servicos de Consultoria e Investimentos LDA. Ignasi Maestre Casanova.
"Each of them, in addition, requires payment of a fine of 4 million euros and in concept of civil liability asks them to pay jointly 2,032,845 euros to the Tax Agency, that is, the amount total of the economic damage caused to the Tax Administration, plus the interest generated."
The 36-year-old, who left Real Madrid for Bayern Munich in 2014, is one of a number of players to have been pursued by the Spanish tax authorities.
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Manchester United forward Alexis Sanchez last month accepted a 16-month suspended jail sentence for tax fraud in return for avoiding a trial.
At Real Madrid, former boss Jose Mourinho, left back Marcelo and Cristiano Ronaldo have all been embroiled in tax evasion claims.