The country's tax office have passed a file to prosecutors, who will decide whether to press charges against the Portuguese Real Madrid striker.
This is coming a day after Spain's Supreme Court confirmed a 21-month jail term handed down last year to Barcelona forward, Lionel Messi and his father Jorge, who manages his finances.
Both were convicted in 2016 of defrauding Spain of 4.1m euros (£3.5m) in taxes.
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