Prosecutors in Madrid have filed a complaint to a court in Pozuelo de Alarcon in which they accuse the Real Madrid star of a "voluntary" and "conscious" breach of his tax obligations.
Ronaldo is alleged to have created a "business structure" in 2010 to conceal his earnings from image rights between 2011 and 2014, according to a letter sent to the court by the prosecutor's office.
The Portugal captain, named by Forbes this month as the world's highest-paid athlete, is claimed to have defrauded the Public Treasury out of a total of €14,768,897.
