Barcelona defender Gerard Pique was sentenced to pay the Spanish government 1.89 million pounds in the form of taxes and fines for tax evasion.
The Económico-Administrativo Central Court in Madrid has upheld the decision of the Spanish National Court on payment of image rights for 2008-2010.
Former Spanish citizens have the right to appeal to the Supreme Court.
Pique did not comment on the verdict.
In recent years, several cases of tax evasion have been known in Spain by Lionel Messi, Cristiano Ronaldo and Jose Mourinho.
Messi paid a fine of 2 million euros in 2016 and received a 21-month prison sentence, even though the prison was reduced to another fine of 252,000 euros (227,000 GBP). Former Real Madrid striker Ronaldo was jailed for two years before agreeing to pay a fine of 18.8 million euros.
Pique World Champion’s decision came a month after his wife, Colombian musician Shakira, was interrogated by a judge near Barcelona on charges of € 14.5 million in tax evasion.