Real Madrid defender, Marcelo has been issued a four-month prison term for using offshore accounts to shelter income from image rights.
The 30-year-old Brazilian was accused of evading the payment of €1m after he transferred his image rights to a Uruguayan company called Birsen Trade SA.
He is also accused of evading the payment of €100,476 and €101,615 in the years of 2011 and 2012, but this will only lead to a sanction with payment of about €150,000.
Marcelo who accepted the sentence will also pay a €750,000 fine in settlement of a Spanish tax fraud case.
The player who is heavily linked with a move to Juventus will appear in court on Tuesday to plead guilty to charges of tax evasion in order to avoid jail time and reduce the fine.
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