The Madrid prosecutor’s office has charged Cristiano Ronaldo with defrauding the Spanish authorities of £13million.
He has been accused of four separate acts from 2011 to 2014.
Ronaldo is the latest high profile footballer in La Liga to be hit with a charge by the Spanish authorities.
Lionel Messi was given a 21-month jail sentence after being found guilty of tax fraud.
However, he is unlikely to spend any time behind bars as Spanish laws decree that any sentence under two years can be served as suspended.
Meanwhile, Neymar has been ordered to stand trial for fraud following his bitter transfer from Santos to Barcelona in 2013.
And Javier Mascherano was sentenced to 12 months in prison after being found guilty of tax evasion.
Despite this charge, Ronaldo is still expected to land a record-equalling fifth Ballon d’Or after another sensational year on the pitch.
He produced one of his most lethal seasons to date as he helped Real Madrid win La Liga and the Champions League.
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