The claims date from 2013, a period in which Bale was not considered a Spanish tax resident following his transfer from Tottenham Hotspur. Earnings from image rights were reportedly transferred to a UK company, Primesure Limited. However, the Spanish treasury claimed that commercial earnings during that time should have been subject to Spain’s 19% tax and subsequently determined that Bale owed £176,000 in tax, interest of £33,000 and an £88,000 fine.

Bale is reported to have already appealed the decision.

Bale is the latest Real Madrid footballer to be pursued by the Spanish tax authorities. In September, it was reported that Croatia captain Luka Modric had been fined €1.2m for tax evasion in 2012, the year he signed for Real Madrid. In the same month, Real Madrid footballer Marcelo Vieira admitted to €490,000 tax fraud and accepted a four-month suspended jail sentence.

Miles Dean, managing partner of Milestone International Tax, said: 'This £300,000 fine handed to Gareth Bale is evidence, if ever any more was needed, that the Spanish tax authorities simply ride rough shod over the rule of law.

'As a UK citizen resident in the EU, Bale is perfectly entitled to use a company established in his country of domicile to hold and manage assets, in this case his image rights.

'Moreover, the Spanish authorities appear to disregard the rights of an EU citizen to establish themselves within the EU. This is a blatant breach of Bales’ fundamental freedoms of establishment as are enshrined under the Treaty on the Functioning of the European Union (TFEU).

'Such frivolity towards the rule of law and due process should be deeply troubling to all Spanish and EU citizens.'

Bale’s representatives have been approached for comment.