Figo owes Spain €2.4 million in unpaid tax
The former Portugal international had appealed against a 2008 demand from the Spanish tax authorities which claimed monies due from 1997 to 1999 relating to his image rights when he was a player at the Nou Camp.
The midfielder played for Barcelona between 1995 and 2000, winning two league titles and the European Cup Winners' Cup, before making a record-breaking and highly controversial move to their bitter rivals Real Madrid.
As Real's first big-money 'Galactico' signing he helped them win two league titles and the 2002 Champions League.
He moved to Italy in 2005 with Inter Milan where he won another four league titles before retiring in 2009.