Former Real Madrid coach Carlo Ancelotti has been handed a one-year prison sentence for tax fraud.
The current Brazil national team manager failed to pay tax on image rights revenues in 2014, when the Italian was at the Spanish side, according to a statement.
Ancelotti was at Real Madrid for two stints, first from 2013 to 2015, and then from 2021 until a few months ago.
The 66-year-old was cleared of a similar charge for allegations relating to 2015 because, in this case, the court could not prove he stayed in Spain long enough to incur tax liabilities, the court added.
This was because, after being sacked by Real Madrid, Ancelotti moved to London in May 2015.
However, despite the sentence, it is unclear whether he will serve any time in prison.
Under Spanish law, any sentence under two years for a non-violent crime rarely requires someone without previous convictions to serve jail time.
It has been reported that Ancelotti will have to pay a fine instead.
The former Everton, Chelsea, Bayern Munich and AC Milan coach is the latest of several high-profile footballing names to be investigated and convicted by Spanish tax authorities.
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Ancelotti is one of modern football's most successful coaches, winning league titles in all five of Europe's top leagues and also securing four Champions League triumphs, two with AC Milan and two with Real Madrid.
He also won the Premier League with Chelsea in 2010.
Before turning to management, he had enjoyed a successful playing career, winning the European Cup twice as a midfielder for AC Milan and making 26 appearances for Italy.
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