Q&A Why the sudden crackdown by Spanish authorities?

Why these investigations?

Many have been prompted by the Football Leaks investigation in December 2016 which alleged that clients of the agent Jorge Mendes, including Jose Mourinho and Cristiano Ronaldo, moved significant sums to accounts in the British Virgin Islands, a tax haven.

What happens now?

The sums are not ruinous – €14.7million (£12.9million) for Ronaldo; €3.3million for Mourinho – and they may decide it is simpler to settle, particularly Mourinho, who does not have political allies in Spain or the protection of Real Madrid. Ronaldo seems to feel differently and is due to give testimony in court in Madrid on July 31.

What are the likely outcomes?

In such cases there is usually a settlement, although Lionel Messi and his father Jorge were given 21-month suspended jail terms. Javier Mascherano was given a one-year prison sentence in January last year and avoided jail by paying fines. He has apologised and suggested he may take action against his advisers. The longer one fights, the greater the punishment in the event of a guilty verdict.

Were the charges politically motivated?

In Barcelona they think so: the Catalan demonstrations in favour of independence in 2012 preceded the case against Messi. The club were criticised by the Spanish tax authority (AETA) for a social-media campaign #Weareallleomessi which urged fans to support their most famous player after his guilty verdict on tax fraud charges.

What has been the attitude in the past?

Even from the mid-1990s, Spanish tax laws allowed players to claim 15 per cent of their earnings as image rights, which legitimised offshore payments. After that, the Beckham Law in 2005, named after the former England captain when he was at

Real, created a more favourable tax system for foreign nationals. Before the law was repealed, they paid 24 per cent income tax and nothing on overseas earnings. By virtue of when they arrived in Spain, Ronaldo was eligible but Messi was not.

Are attitudes changing?

Spanish football, and in particular Real and Barcelona, have become a big part of the Spanish brand and how the country markets itself internationally. But high unemployment, especially among young people, and the rise of the left means that politicians and the population as a whole are less accepting of rich footballers and managers who enjoy tax advantages – however good they are.