Former football star Samuel Eto’o, once a standout for Futbol Club Barcelona, along with his former representative José María Mesalles, accepted prison terms of 22 months and 12 months respectively on Monday after admitting to a major fraud scheme involving 3.872.621 euros between 2006 and 2009. In this period Eto’o served under the Treasury as an Undersecretary, a position that drew scrutiny as the case unfolded.
Eto’o acknowledged tax evasion during testimony at Barcelona Criminal Court No. 11, though he did not directly name Mesalles as a co-conspirator, a man Eto’o has long described as a second father. The former Cameroonian footballer even filed a civil suit against his former agent, accusing him of fraud and embezzlement in managing his assets; the matter remained under investigation. “I accept the facts and I will pay, but let it be known that I was a child back then and I always did what my father asked me to do,” Eto’o stated, reflecting on his younger years.
Mesalles chose not to testify, yet he admitted the facts in a suitability trial in which Jesús Lastre, the manager of one of the instrumental firms used in the fraud, was acquitted. In the indictment, prosecutors sought four years and six months for Eto’o and Mesalles. Ultimately, 22 months remained for the former footballer, who faced multiple offenses against the Public Treasury, and one year for Mesalles as a necessary collaborator.
Additionally, Eto’o was fined four times, one for each offense, totaling 1.810.310 euros, while the former representative faced four fines totaling 905.155 euros .
Prison sentences suspended
What followed was a suspension of the sentences because neither individual has a prior criminal record. The Public Prosecutor’s Office mitigated the penalties after both parties acknowledged the facts and partially resolved some of the damages by returning portions of the defrauded funds.
The case, which centers on actions from 2006 to 2009, involved Eto’o’s income from image rights tied to sports brand Puma and Futbol Club Barcelona. Those rights should have been taxed as capital gains on personal income tax returns, but they were not fully disclosed. The proceedings show that Eto’o claimed the rights were transferred to two companies, one based in Hungary and one in Spain. The Hungarian firm, administered by Lastre, did not contribute to treasury taxes, while the Spanish entity, managed by Mesalles, reported income at a rate far lower than the applicable personal income tax rate .
In recounting the matter, Eto’o described how the rights were moved through entities in different jurisdictions, which created opportunities to minimize tax obligations. The case highlights the complexities of international image rights arrangements in professional football and the importance of transparent reporting to tax authorities. It remains a notable example of the legal scrutiny that can accompany high-profile athletes and their financial teams, even when those players later express remorse and cooperate with investigations .