The former Barca and Inter Milan player, now with Russian Premier League club Anzhi Makhachkala, is accused of four tax offences, each punishable with up to five years in prison and a fine of as much as 21 million euros.
The case presented by the prosecutor on June 15 at a Barcelona court, and which was seen by Reuters on Thursday, asks a judge to open proceedings against the player before the statute of limitations on one of the alleged offences expires on Saturday.
Spain recently launched a drive against tax evasion as it struggles to meet tough European deficit reduction targets that have meant budget cuts for hospitals and schools.
Eto'o allegedly created two companies, one in Hungary and another in Spain, and used them to channel income obtained from ceding his image rights to Barca and sportswear maker Puma, the prosecutor said.
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