Cristiano Ronaldo denies tax evasion accusations
The prosecutor's office in Madrid says it has filed a lawsuit against the Portuguese player.
He is accused of evading tax of 14.7m euros (£13m; $16m) from 2011 to 2014.
In a statement, representatives of the world's highest paid footballer said there had never been concealment, or the slightest intention to conceal.
"It is clear that the football player did not try to evade taxes," Ronaldo's Gestifute management company said.
It said that the footballer had not hidden any income from the tax authorities or defrauded Spain.
Ronaldo had previously said he was not worried about tax investigations as he had nothing to hide.
On this occasion he is accused of knowingly using a "business structure" to hide income made from his image rights.
In December, leaked documents suggested that Ronaldo had avoided tax on income allegedly held in offshore accounts - allegations he also denied.
When asked about that investigation, he told a journalist from Radio Television Portuguesa (RTP) "Quien no debe no teme", which roughly translates as "He who has nothing to hide has no fear."
Ronaldo is the world's highest-paid sportsperson for the second successive year, according to Forbes' annual list of the world's wealthiest people.
He earned $93m (£72m) from salary, bonuses and endorsements last year.
No comments