Ancelotti faces a 4-year prison sentence for tax evasion.

The Spanish Public Prosecutor's Office requested on Thursday a 4-year prison sentence for Real Madrid's head coach Carlo Ancelotti on charges of fraud and concealing part of his income from local tax authorities. The prosecutor stated, "We consider the facts of fraud, concealment, and negligence to be proven." The case has been elevated to the Supreme Court of Justice in Madrid, where the Italian coach has been appearing since Wednesday for legal deliberations before a judgment is issued. According to the Spanish legal system, public prosecutors have the right to add or drop charges, modify the requested penalty based on evidence presented during the trial. Ancelotti, who pleaded with his lawyer for acquittal on Wednesday, stated that he had never considered tax evasion and that the club itself had proposed this system to him to pay a portion of his salary. Following advice from the club, a company was set up so Ancelotti could receive 15% of his annual salary, which amounted to 6 million euros, from image rights. He added, "At that time, all players and coaches were doing the same, and it seemed right," pointing out that former Real Madrid coach Jose Mourinho had a similar arrangement. His lawyer, who requested acquittal, clarified that Ancelotti did not fully understand what he was signing. The lawyer also indicated that the case could have been settled without resorting to court, accusing the Spanish tax authorities of seeking to subject him to "public humiliation." Ancelotti is also accused of not declaring image rights revenues to the Spanish tax authorities, which exceeded one million euros in 2014 and 2015 during his first stint with Real Madrid between 2013 and 2015, before his return to the club in 2021. The Public Prosecutor's Office stated that Ancelotti only declared his salary from the club but did not include image rights revenues in his tax returns during that period. It is believed that Ancelotti's omission in his tax returns was deliberate, indicating that he "established a complex and confusing network of dummy companies and credit funds to collect image rights revenues." The Public Prosecutor's Office estimated that Ancelotti received 1.24 million euros from the sale of his image rights in 2014 and 2.96 million euros in 2015, amounts in dispute in the case. Previous cases involving football players have resulted in suspended sentences, often through out-of-court settlements. Spain has launched a strict campaign in recent years against football stars who have not paid their dues. Mourinho was sentenced to one year in prison with suspension after admitting to tax fraud in 2019. Former Barcelona star Lionel Messi and former Real Madrid player Cristiano Ronaldo were both convicted of tax evasion and sentenced to prison, but the sentences were dropped as it was their first conviction.