Croatia captain Luka Modric has been fined €1.2m for tax evasion in 2012, the year he signed for Real Madrid.
Marca reports that Modric, who had played in the Premier League for Tottenham until September 2012, filed his taxes in the United Kingdom at the end of that year.
However, the Spanish tax office understands that he should have filed his taxes in Spain, where he was living and working by the end of the year, having signed for Real Madrid.
Modric is locked in an ongoing dispute with the tax authorities and has already been told to pay €2.1m, though he has appealed that ruling.
This is not the first time Modric has been in legal hot water this year. In March he was accused of perjury after appearing to lie when called as a witness in the embezzlement and tax evasion case against former Dinamo Zagreb executive Zdravko Mamic.
Modric was criticised for his inconsistent testimony in his home country, though he redeemed himself in the eyes of the Croatian public with his performances at the 2018 World Cup, where Croatia reached the final and Modric won the Golden Ball.
Tax fraud among footballers in La Liga is widespread, with Lionel Messi, Cristiano Ronaldo and Alexis Sanchez among those to have been found guilty of tax evasion during their time in Spain.
Jose Mourinho was also recently found guilty of committing tax fraud when he was manager of Real Madrid.