Oscar-winning film star Sean Connery and his wife Micheline have been placed under investigation in Spain over allegations of tax fraud.

The step is the first part of the process towards formal charges, local media have reported.

Sean Connery and his wife, Micheline Roquebrune, at the Edinburgh International Film Festival in June. Credit:Reuters

Investigators suspect a property firm linked to the 79-year-old Scottish actor failed to pay 1.6 million euros ($2.3 million) in taxes, the Spanish newspaper Sur reported on its website, citing judicial sources.

The unpaid taxes reportedly stemmed from the sale of development rights to land on the outskirts of the Mediterranean resort of Malaga, the paper said.