Cristiano Ronaldo is expected to plead guilty to tax fraud in a Madrid court on Tuesday.
Ronaldo will be in the Spanish capital on tax charges related to his time at Real Madrid.
The Juventus forward will appear before a judge and receive a suspended two-year sentence as part of a deal struck with Spain’s state prosecutor and tax authorities last year. The agreement will cost him nearly €19m (£16.8m) in fines.
In Spain, a judge can suspend sentences for two years or less for first-time offenders.
In 2017, a state prosecutor accused Ronaldo of four counts of tax fraud from 2011-14 worth €14.7m (£13m). Ronaldo was accused of having used shell companies outside Spain to hide income made from image rights.
After being questioned for nearly 90 minutes in a Madrid court at the time, the Portuguese player told a judge he never tried to avoid taxes.
The accusations did not involve his salary from Real Madrid, his club from 2009 until joining Italian champions Juventus last year.
Ronaldo’s presence in court on Tuesday is not expected to last long. Officials said he declined an option to address the court via video conference.
Several other football figures have been subjected to investigations from tax authorities in Spain in recent years, including Lionel Messi, Jose Mourinho, Javier Mascherano, Marcelo, Luka Modric, Alexis Sanchez, Ricardo Carvalho, Angel Di Maria, Radamel Falcao and Fabio Coentrao.
Former Real Madrid and Liverpool player Xabi Alonso is also expected to face a judge in Madrid on Tuesday. He is accused of defrauding tax authorities of about €2m (£1.8m) from 2010-12.
He could be sentenced to five years in prison and ordered to pay a fine of €4m (£3.5m), in addition to the amount allegedly defrauded. The charges are related to Alonso’s income from image rights.
The retired Spain midfielder, who has denied any wrongdoing, played for Real Madrid from 2009-14.