The preliminary charges filed against Spanish King Juan Carlos' youngest daughter, who is accused of financial crimes, have created a rift between the judge and the anti-corruption prosecutor in the case.

Judge Jose Castro, an examining magistrate in Palma, Majorca, on Jan. 7 named Princess Cristina, 48, as a suspect in the money-laundering and tax-fraud case involving her husband, Iñaki Urdangarin, and summoned her to testify in court.

The initial court date was March 8, but it has since been moved up to Feb. 8 after the princess declined to appeal the summons.

The prosecutor in the case, Pedro Horrach, on Wednesday accused Castro of basing his accusations against the princess on a "conspiracy theory," saying the magistrate does not accept reports issued by Spain's tax agency that cleared Cristina of any wrongdoing.

He said the judge, prior to the princess' court appearance, should first hear testimony from the tax agency inspectors that investigated Cristina's activities in a company she co-owned with Urdangarin, Aizoon, which is suspected of being used as a front for laundering embezzled funds.

Horrach said it was "essential" for Castro to clear up his doubts about the tax inspectors' probe.

The prosecutor's office, which carried out its own investigation in the case and found no grounds to accuse Cristina of any crime, declined to appeal the allegations against the princess after she herself refused to challenge the summons.

Cristina will testify in the corruption case involving the Noos Foundation, which was run by Urdangarin, a former Olympic handball player.

Urdangarin and former partner Diego Torres are accused of embezzling more than 6 million euros ($8.1 million) after using the royal son-in-law's connections to obtain lucrative, no-bid public contracts for the foundation, which put on sports business conferences across Spain.

Judge Castro maintains that sufficient evidence exists that the princess participated in making Aizoon "serve as an indispensable platform for committing tax fraud" and spent company funds perfectly aware of their illicit origin.

Castro brought preliminary charges against Cristina in the same case in April, but a provincial court in Majorca dropped them a month later at the request of prosecutors. EFE