Barcelona midfielder Javier Mascherano is facing tax fraud charges.

However, a Spanish judge has yet to rule on whether or not the 31-year-old Mascherano's case will go to trial.

The South American is alleged to have concealed earnings related to his image rights in 2011 and 2012 worth 1.5million euros by using companies set up in the United States and in Portugal.

Spain's tax law allows a player to sell up to 15 per cent of his image rights to a company.

However, the country's tax authorities claim Mascherano did not pay taxes on those earnings despite having already become a Spanish resident.