After the Portuguese Tax Authority (AT) demanded to the Portuguese national team coach, Fernando Santos, the payment of 4.5 million euros in IRS, as reported by "Expresso", we recall the (several) cases of footballers and coaches who were caught and, consequently, forced to return the sums in Spain.

The Spanish tax authorities do not look at statutes when it comes to collecting what is owed, with Messi, Ronaldo or Mourinho serving as examples of this.

According to the newspaper Económico, in 2018, the captain of the Portuguese national team, Cristiano Ronaldo, was accused of having "knowingly" created companies in Ireland and the British Virgin Islands to defraud the Spanish tax authorities of 14,768,897 euros, committing four offenses against the coffers of the Spanish state, between 2011 and 2014. CR7 claimed ignorance, stating that he "never hid anything," nor did he have any intentions to "evade taxes." However, he was forced to pay 18.8 million euros.

Ronaldo was not the only Portuguese targeted by the Spanish tax authorities. Also José Mourinho, who between 2010 and 2013 led the destinies of Real Madrid, was sentenced to a year in prison with a suspended sentence and a fine of two million euros, following the tax fraud in 3.3 million euros detected by the Spanish tax authorities.

Argentine star Lionel Messi, whose career is managed by his father, has been ordered to pay 18 million euros and received a 21-month suspended sentence after the Spanish tax authorities detected tax evasion. Like his Portuguese rival, Messi's financial managers used accounts in tax havens to circumvent the Spanish tax system.

Next three players with passage in Portugal: Radamel Falcão, James Rodriguez and Angel Di Maria. Together, they swindled the Spanish state in 16.4 million euros. As a result, and after the leaks were detected, Falcão was sentenced to pay ten million euros, Rodriguez 4.2 million euros and Di Maria two million euros. All claimed "ignorance" about the tax payment processes.

Teammates and rivals in Spain, Brazilians Neymar and Marcelo were also unable to escape the Spanish tax authorities. Neymar, then a FC Barcelona player, had his assets valued at 58.9 million euros frozen while the tax authorities investigated tax evasion, and was subsequently ordered to pay 19 million euros - a record amount among footballers, to unblock his accounts. Marcelo, meanwhile, was given a four-month suspended sentence, with an additional fine of €1.8 million.