Princess Cristina and her husband are heading to court for the start of a historic trial that marks the first time a member of Spain's royal family has faced criminal charges since the monarchy was restored in 1975.
The 50-year-old Cristina is accused of two counts of tax fraud carrying a maximum prison sentence of eight years for allegedly failing to declare taxes on personal expenses paid by a real estate company she owned with her husband.
She will sit in the dock on Monday with 17 others including her husband, Olympic handball medallist turned businessman Inaki Urdangarin.
He faces more serious charges of using his Duke of Palma title to embezzle about 6 million euros ($A9.41 million) in public contracts through the non-profit Noos Institute he ran with an associate.
