MADRID — Real Madrid coach Carlo Ancelotti told a Spanish court on Wednesday he had believed his tax affairs were legal as he testified in a trial in which he is accused of failing to pay 1 million euros ($1.08 million) in tax on image rights revenue.

“For me, everything was in order,” Ancelotti said. “I never hought about committing fraud.”

Taking the stand on the first day of the trial, the Italian said that when joining the Spanish team he had been offered a net salary of 6…