Xabi Alonso is on trial for alleged tax fraud.
The former Liverpool midfielder faces a five-year prison sentence and a €4million (£3.6million) fine if he is found guilty.
Xabi Alonso won the Champions League with Liverpool in 2005
Alonso, who played for Liverpool, Real Madrid and Bayern Munich in a trophy-laden career, has been charged with three counts of tax fraud, which he is accused of committing between 2010 and 2012.
The 37-year-old has insisted he is innocent as his two-day trial starts on Wednesday.
Prosecutors claim Alonso evaded around £2million of tax from image rights.
After the trial was suspended in January, Alonso said: “If I have the conviction and the confidence that I have done things correctly, that I have cooperated from the start and have never hidden anything, I have to defend myself and confide in justice.
“That’s why I’ve come this far and I am going to carry on until the end.
“I would be worried if I thought I had something to hide or I hadn’t done something right. As that’s not the case, I’m carrying on.”
Real Madrid legend and Juventus star Cristiano Ronaldo admitted to tax fraud earlier this year.
The 34-year-old had been accused of committing £12.9million of tax fraud between 2011 and 2014.
Ronaldo agreed to pay a £16.5million fine in return for a 23-month suspended prison sentence.