The Argentina and Barcelona footballer Lionel Messi is due to give evidence at court in Spain on tax fraud charges.
Messi and his father Jorge, who manages his financial affairs, are accused of defrauding Spain of more than €4m between 2007 and 2009.
The authorities allege that the two used tax havens in Belize and Uruguay to conceal earnings from image rights.
Spain’s tax agency is demanding heavy fines and prison sentences. Both men deny any wrongdoing.
The trial began on Tuesday, and today is expected to be the final day.
A verdict is not expected until next week.
Evidence is being considered regarding income related to Messi’s image rights, including contracts with Banco Sabadell, Danone, Adidas, Pepsi-Cola, Procter and Gamble, and the Kuwait Food Company.