Cape Town - Former Barcelona club president Jose Nunez started his prison sentence on Sunday after being convicted of bribing tax inspectors.
Antena3 television showed a car carrying Nunez arrive at the Quatre Camins prison near Barcelona where he is expected to spend two years and two months.
On November 6, a judge gave the 83-year-old Nunez 10 days to enter prison after he lost his final appeal.
Nunez was found guilty of having bribed tax inspectors by a court in 2011. The case did not involve Barcelona football club.
His original sentence of six years was later reduced.
Nunez, owner of a construction company, was president of Barcelona from 1978-2000.
During his presidency, Nunez signed former player Johan Cruyff as the team's manager. The Dutch great guided Barcelona to their first European Cup in 1992 and four straight Spanish league titles.