Spanish tax authorities have named Samuel Eto'o and Dani Alves, as well as Carlo Ancelotti, as people who owe the government taxes, with the amounts also reportedly revealed.
According to the Daily Mail, the ex-Cameroon international owes £827 000 (R17.2 million) to the Spanish tax office.
Eto'o spent the majority of his professional career in Spain, representing the likes of Real Madrid, Espanyol, Leganes, Mallorca and Barcelona.
Alves, meanwhile, is the sport's worst "offending defaulter" in the European country, according to the report, with an outstanding figure of £1.7 million (R35 million) to pay.
The Spanish authorities recently released their annual list of defaulters, which also features Real Madrid head coach Ancelotti, who was accused of tax fraud during his first stint as Los Blancos boss.
It is claimed that 7 277 people are in collective tax debt of £15 billion (R313 billion), with Eto'o, Alves and Ancelotti said to need to pay back about £3.7 million (R77 million) between them.
Spanish tax authorities have previously sought to make examples of footballers who have failed to pay all their taxes, with Lionel Messi and Cristiano Ronaldo having been handed suspended prison sentences for tax evasion several years back.
