Real Madrid and Portugal star Cristiano Ronaldo has been accused by prosecutors in Spain of defrauding Spanish authorities of $16.4 million in tax between 2011 and 2014.
In a statement, the prosecutor's office said Ronaldo, a four-time Ballon d'Or winner, had used a "business structure" -- created in 2010 -- to hide the revenue generated by his image rights from the Spanish treasury, describing the breach as "voluntary" and "conscious."
The 32-year-old -- the world's fifth highest paid celebrity according to Forbes -- has been charged with four crimes against the public treasury.
CNN Sport has contacted Gestifute, the agency representing the Portugal captain, for comment and also Real Madrid.