Everton boss Carlo Ancelotti has been accused by prosecutors in Spain of not paying 1m euros (£904,000) in taxes.
The charge relates to tax due for image rights earnings during the Italian’s time as Real Madrid boss in 2014-15.
The Madrid Community Prosecutor’s office claims the 61-year-old concealed revenues “intending to avoid his tax duties towards the public treasury with no justification”.
Ancelotti is yet to respond and Everton said they have no comment to make.
The Toffees played their first game since the Premier League’s restart against Liverpool on Sunday, drawing 0-0 at Goodison Park.
Ancelotti, a former Italy international, took charge of the Merseyside club in 2019 after a year at Serie A side Napoli.
Meanwhile, Everton’s Dutch goalkeeper Maarten Stekelenburg will join Ajax in August on a free transfer.
The 37-year-old, who played for the Netherlands in the 2010 World Cup final, is returning to the club where he made his debut in 2002 and has signed a one-year deal.
Stekelenburg, who also played for Fulham and Southampton, will stay at Everton until the end of the Premier League season.
He has been at Everton for the past four seasons, mostly as a back-up keeper, playing 26 times.