Ex-Manchester United boss José Mourinho has agreed a prison term in Spain for tax fraud but will not go to jail, the BBC reports.
A one-year prison sentence will instead be exchanged for a fine of €182,500. That will be added to a separate fine of €2m.
Spain rarely enforces sentences of less than two years for non-violent or first-time offenders.
He was accused of owing €3.3m to Spanish tax authorities from his time managing Real Madrid in 2011-2012.
Prosecutors said he created multiple business entities in the British Virgin Islands and elsewhere to manage his image rights.
They argued that the arrangement was designed to obscure his financial gain from such deals - and he left it undeclared in his tax statements.
The deal was agreed in advance with tax officials. Tuesday's proceedings involved the Portuguese national accepting the facts of the case during a brief court hearing.
He is the latest high-profile football personality to strike a deal with Spanish authorities, which are pursuing a crackdown on tax evasion or fraud by the country's many resident star players.