The pair, who have been accused of three counts of defrauding the Spanish state of taxes, are expected to face the allegations in a closed-court session in Gava, according to BBC News.
The charges are in relation to claims that the pair filed false tax returns in 2007, 2008 and 2009, amounting to £3.4m. They are alleged to have used companies abroad in Belize and Uruguay to sell the Ballon d'Or winner's image rights.
Earlier this month it had been reported that the pair paid £4.2m to the Spanish authorities as a "correct payment".
Both deny the allegations.