The accountant for a company that allegedly paid personal expenses for Spain's Princess Cristina says she was never involved with the firm despite being a co-owner with her husband.

Marco Antonio Tejeiro testified Tuesday at the trial of the princess and 16 others that the sister of King Felipe VI had no role with the Aizoon real estate company, described in court papers as a "front company," and that he met her only twice.

Cristina and her husband Inaki Urdangarin are accused of bankrolling a lavish lifestyle with funds he received via his Noos Institute from an alleged scheme to embezzle millions from public contracts for sporting events.

Cristina, charged with tax fraud, has denied knowledge of her husband's business activities.