Cristiano Ronaldo has been accused of defrauding Spanish tax authorities out of EUR14.7million.
Prosecutors in Madrid have filed a complaint to a court in Pozuelo de Alarcon in which they accuse the Real Madrid star of a "voluntary" and "conscious" breach of his tax obligations.
Ronaldo is alleged to have created a "business structure" in 2010 to conceal his earnings from image rights between 2011 and 2014, according to a letter sent to the court by the prosecutor's office.
The letter accused Ronaldo of: "Four crimes against the public treasury between 2011-14... which involves tax fraud of EUR14,768,897.
"The accused took advantage of a business structure created in 2010 to hide income generated in Spain from his image rights from tax authorities, which is a 'voluntary' and 'conscious' breach of his fiscal obligations in Spain."
The Portugal captain, named by Forbes this month as the world's highest-paid athlete, is claimed to have defrauded the Public Treasury out of a total of EUR14,768,897.
Gestifute, the company owned by Ronaldo's agent Jorge Mendes, have so far been unavailable for comment.
Ronaldo moved to Madrid in 2009 after Manchester United accepted a then-world record transfer offer of £80m.
He has won 11 major trophies in his time in Spain, including a LaLiga and Champions League double in the 2016-17 season.