Former Granada president Quique Pina is under investigations for under-declaring the transfer fees of players including Richard Boateng and Joseph Akrong to avoid paying heavy taxes.
Pina did that in partnership with a company in Luxembourg.
Boateng was signed in 2012 from Ghanaian side Liberty Professionals for half a million euros but 100,000 euros was declared.
A year later Jacob Akrong was signed from a Ghanaian club and the correct amount was not stated.