Former Real Madrid and Barcelona winger Luis Figo has been ordered to pay around £2m in income tax to the Spanish government.
The payment relates to the former Portuguese international's image rights between 1997 and 1999, when he was a Barca player.
Figo had previously appealed against the demand, but that has now proved to be unsuccessful.
The 39-year-old joined Barca in 1995, before going on to join their bitter rivals Real in 2000.
His playing career in Spain saw him win four La Liga titles.
