Real Madrid star has been hit with lawsuit relating to four separate incidents from 2011 to 2014.
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.
In a statement, the prosecutor's office said Ronaldo had knowingly used a "business structure" created in 2010 to hide his income in Spain from his image rights.
He is, however, unlikely to spend any time behind bars as Spanish laws decree that any sentence under two years can be served as suspended.