Real Madrid Hacienda investigation covers 2012 to 2014

El Mundo: Cristiano Ronaldo has diverted 150m euros to Caribbean tax haven

El Mundo: Mourinho and Ozil at centre of tax scandal

Following on from the recent revelations concerning Cristiano Ronaldo, Jose Mourinho and Mesut Ozil, El Mundo is now reporting that the Football Leaks scandal has uncovered another Real Madrid player who has apparently misappropriated image rights payments - Luka Modric.

Since joining Los Blancos, the Croatian has used a company in Luxembourg with his wife, Vanja, named as manager and his son, Ivano, also named in order to protect income from that particular revenue stream.

It's believed that Modric moved the monies to the central European country to enjoy its low taxation.

Companies there can benefit from almost zero rates, whereas in Spain the midfielder would be subject to at least 30% tax or, according to current criteria, up to a maximum of 51%.

A lack of payments made in the country of his employment has seen Hacienda open an investigation into statements given by the player that cover the period from 2012 to 2014.