The current Ballon d'Or holder appeared in court on Monday morning over the accusations. He did not speak to the media in the immediate aftermath but instead released a statement.
"I have never hidden anything, nor did have I ever had the intention of evading taxes," said Ronaldo.
"The Spanish Treasury knows the details of all my income because we have given them it.
"I always do my tax returns voluntarily because I think we all have to declare and pay taxes according to our income.
"Those who know me know what I ask my advisors: to have everything up to date and properly paid because I don't want problems."
Suggestions that Ronaldo created a special company to deal with his image rights when he completed a world record move from Manchester United to Real Madrid in 2010 are completely rejected by the player.
"When I signed for Real Madrid, I did not create a special company to manage my image rights, but kept the same one that managed them when I was in England," he continued.
"Lawyers recommended by Manchester United created it in 2004, long before I thought of coming to Spain. The one used was usual in England and was verified by the Treasury and ratified that it was legal and legitimate."
More to follow ...