Bayern Munich midfielder Xabi Alonso has become the latest high-profile footballer to face accusations of tax fraud by the Spanish authorities.

Prosecutors presented charges on Friday for three counts of fraud amounting to three million euros ($3.3 million) between 2009 and 2011 when Alonso played for Real Madrid.

"It is an alleged crime against the public purse committed in 2009, 2010 and 2011 and the total amount of the presumed fraud would be around three million euros between the three years," chief-prosecutor for the Madrid region, Jose Javier Polo, told AFP.

Alonso released a lengthy statement via his official Facebook page denying any wrongdoing and claimed to not have been informed of the opening of any judicial proceedings.

"The player reiterates absolutely emphatically that he has always complied and continues to comply with all his tax obligations."

Prosecutors began the investigation into the World Cup winner back in September due to suspicions that he avoided tax related to his image rights by ceding those rights to companies outside of Spain.

Barcelona stars Lionel Messi and Javier Mascherano have also been investigated by the Spanish authorities for income derived from their image rights.

Mascherano accepted a suspended one-year prison sentence and a fine of 816,000 euros last month after admitting to tax fraud of 1.5 million euros.

Messi, the five-time World Player of the Year, faces trial in May along with his father Jorge Horacio over an alleged tax fraud of 4.16 million euros related to his image rights.