This week, football (soccer) drama is playing out in Spain both on and off the pitch—one for a chance at glory and another as a top manager defends himself against charges of tax evasion.
On the pitch, players have suited up for the Campeonato de España–Copa de Su Majestad el Rey, more commonly known as Copa del Rey. The Copa is the oldest Spanish football tournament played at a national level—and it comes with a significant bonus: the winners qualify for the following season's Union of European Football Associations (UEFA) Europa League.
Off the pitch, Real Madrid manager Carlo Ancelotti found himself playing defense in a Spanish court against charges of tax evasion. He is accused of failing to pay over a million euros (US$1.1 million) in Spanish taxes related to image rights. Image rights—the right to use your name, image, voice, and other characteristics personal to you—can be valuable.
Ancelotti acknowledged that Real paid him six million euros (US$6.7 million) but claimed he didn't pay attention to the deal's specifics. He explained, "For coaches [image rights] don't mean the same as they do for players because they don't sell shirts."
Only it's not precisely true that coaches don't attract outside revenue. Last year, Jürgen Klopp became the face of trivago, appearing in a television ad for the hotel search platform. Klopp famously coached German football clubs Mainz 05 and Borussia Dortmund as well as England's Liverpool to several championships before retiring.
In addition to Klopp, Portuguese football manager José Mourinho has appeared in ads for Topps sports cards and Turkish Airlines. Mourinho previously coached football powerhouses Chelsea, Manchester United, and Real Madrid, among others—he's currently managing Fenerbahçe.
Carlo Ancelotti As Player, Manager And Alleged Tax Cheat
Ancelotti isn't just a soccer coach. He's also a former player—he played professionally for Parma, Roma, and AC Milan. He was capped (appeared in international games for his home country) 26 times as a midfielder for the national team (including in the 1990 World Cup).
Ancelotti has also amassed quite the record as a manager, coaching over ten teams, including Chelsea, Paris Saint-German, and Bayern Munich. He's won the Champions League five times—two times with AC Milan and three times with Real Madrid. He's been back at Real Madrid since 2021.
The years at issue in Ancelotti's tax trial are 2014 and 2015 (he served his first stint as coach with Real Madrid from 2013 to 2015).
Managing Real Madrid is a big deal in the world of professional sports. The team topped Forbes’ list of The World’s Most Valuable Soccer Teams in 2024. Los Blancos have generated the most revenue ($873 million) of any team, and has won the Champions League five of the past nine years, including under Ancelotti’s watch.
If convicted, Ancelotti could serve time in prison. Prosecutors are seeking nearly five years in prison, plus a hefty fine, for two counts of tax evasion. In Spain, those who receive a light prison sentence do not usually serve time unless the offense involves a violent crime or if the defendant is a habitual offender. Typically, a light sentence is one under two years, meaning he will only serve probation.
Lionel Messi’s Tax Charges
While the Spanish government has chased several soccer stars for tax evasion, most have settled or received light sentences.
FORT LAUDERDALE, FLORIDA - MARCH 29: Lionel Messi #10 of Inter Miami CF applauds the crowd after defeating the Philadelphia Union at Chase Stadium on March 29, 2025 in Fort Lauderdale, Florida. (Photo by Rich Storry/Getty Images)
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The most famous soccer player in the world, Inter Miami CF’s Lionel Messi, was charged with tax evasion in 2013 while he was playing for FC Barcelona. Spanish tax authorities alleged that Messi's father used a series of shell companies in tax havens to shield royalties and licensing income—related to those image rights—from tax. Authorities had alleged that income from lucrative contracts was funneled offshore through an elaborate maze of entities so that Messi and his father could avoid paying income tax in Spain as far back as 2005 (he signed with FC Barcelona in 2001).
Messi maintained that he was innocent throughout the proceedings. Still, shortly after the charges were made public, he took steps to clear his tax debt, making a "corrective payment" of five million euros (US$6.57 million). In 2015, Spanish tax authorities ordered the footballer to stand trial.
At trial, Messi testified that, "I was playing football. I had no idea about anything." Messi also told the court that he did not actively participate in managing his finances. "I trusted my dad and my lawyers," he explained, claiming that he did not even read the documents that he signed. The court didn't buy it, and in 2016, Messi and his father, Jorge Messi, were found guilty of tax fraud and sentenced to 21 months in prison. Messi appealed his case to the Spanish Supreme Court; the Court rejected the appeal, confirming Messi's conviction on tax fraud charges.
Messi eventually moved over to the U.S., where he’s still earning top dollar. He landed at #3 on Forbes’ list of the World’s 10 Highest-Paid Athletes in 2024, with estimated total earnings of $135 million.
Javier Mascherano Takes a Plea
In 2015, in a hearing that took a little more than ten minutes, FC Barcelona's Javier Mascherano admitted that he failed to pay taxes on earnings for 2011 and 2012. Like Messi, Mascherano's tax woes involve assigning image rights to companies located in tax havens. Before the plea, Mascherano did not admit any wrongdoing, but he did settle an outstanding tax bill by paying 1.5 million euros (then US$1.69 million) in taxes plus 200,000 euros (US$225,860) in interest. Following his guilty plea, Mascherano was fined 815,000 euros (US$880,078) and sentenced to 12 months in prison (four months for 2011 and eight months for 2012). He did not serve any prison time.
LISBON, PORTUGAL - MARCH 23: Cristiano Ronaldo of Portugal reacts during the UEFA Nations League Quarterfinal Leg Two match between Portugal and Denmark at Estadio Jose Alvalade on March 23, 2025 in Lisbon, Portugal. (Photo by Sylvain Dionisio ATPImages/Getty Images)
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Other Soccer Stars Have Faced Tax Allegations In Spain
Other players who have been charged with tax crimes in Spain include Alexis Sanchez (formerly FC Barcelona) and Neymar da Silva Santos Júnior, known simply as Neymar (also formerly FC Barcelona). Today, Neymar, who returned to his home country of Brazil, is ranked #7 on Forbes’ list of highest-paid athletes with an estimated total earnings of $108 million.
Cristiano Ronaldo (formerly Real Madrid) was also accused of tax evasion. Last year, Ronaldo, who moved to Saudi Arabia to play for Al Nassr, topped Forbes’ list of the World’s 10 Highest-Paid Athletes in 2024 with an estimated total earnings of $260 million.
Interestingly, Ronaldo had appeared immune to the tax allegations while at Real, leading some to speculate that a conspiracy was targeting FC Barcelona players. However, suspicions against Ronaldo were raised after the so-called "Football Leaks"—think the Panama Papers, but focused on soccer—suggested that Ronaldo had underreported his income. Ronaldo eventually reached a deal with prosecutors—he served no jail time.
Mourinho proved that managers were not immune to tax charges. Mourinho was accused of underpaying taxes when he managed Real Madrid from 2011 to 2012. He was sentenced to prison (though he did not serve any time) and fined. The income that he was accused of not reporting? It was for—you guessed it—image rights.
Former Madrid player Xabi Alonso is one of the few soccer figures to be acquitted of tax evasion charges. The former FC Barcelona midfielder was accused of failing to declare income related to his image rights in 2015.
Ancelotti Says He’s Innocent
As for Ancelotti? His team, Real Madrid, advanced in the Copa on aggregate after tying Real Sociedad on April 1, 2025. The game lasted nearly 115 minutes, ending just after midnight on April 2. A few hours later, Ancelotti made his way to a Madrid courtroom to testify for over two hours in his tax trial. While he has already paid the tax that he allegedly attempted to hide using a series of offshore companies to evade detection, he proclaimed his innocence, telling the court, "I have never thought of committing fraud."
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