Cristiano Ronaldo (Juventus)
According to reports in Spain, Ronaldo has paid the Spanish treasury £12.1 million and will pay £16.8 million in total after striking a deal that will see him not spend any time behind bars.
In Spain sentences of two years and under do not carry jail terms and are served rather on probation.
The Spanish Treasury had accused the 33-year-old of "voluntarily and consciously" failing to pay £12.8 million in tax on earnings generated by his image rights between 2011-2014.
Meanwhile La Liga president Javier Tebas has claimed that the Portuguese attacker's move to Juventus was motivated by money.
"He will earn more money (there) than here. I think that fiscally it favours him to go to Italy. Here, in Spain, we have a problem with fiscal competition."
The Spanish tax rate for footballers is at 52% compared to 46% in Italy.