In doing so, he shielded 636,000 euros from the Spanish taxman in 2012 and 662,000 in 2013, Spanish authorities said.
The case involves income the Argentina forward made from image rights, not from his salary paid by Real Madrid.
Earlier this month, Ronaldo had been charged with tax fraud by Spanish prosecutors and according to reports, the player felt that he had not got enough support from the club following the revelations.
Now at Manchester United, the Portuguese manager led Inter to an historic Treble of titles in the 2009-10 season, winning Serie A, the Coppa Italia and the Champions League that campaign. Losing Ronaldo would certainly be a big loss for Real Madrid and they would have a hard time finding a suitable replacement for him but they could avoid all of that.
Former Real Madrid defender Miguel Salgado has said he believes the club will keep Cristiano Ronaldo this summer despite uncertainty over the Portugal captain's future.
Gelson Martins.PATRIK STOLLARZ/AFP/Getty Images.
While the club has backed Ronaldo already, the Madrid President, Florentino Perez has also stated that he will be talking to Ronaldo in the coming days to clear up the issue. With Gareth Bale and Karim Benzema not at their best at the moment, Real Madrid could do with someone like Martins.
Meg Hillier MP, the recent chairwoman of the public accounts select committee, believes the 54-year-old former Chelsea boss should also be investigated in the United Kingdom to see if there is evidence of any wrongdoing here.
Real Madrid ace Ronaldo headed the victor for his country at Moscow's Spartak Stadium on Wednesday but refused to answer questions afterwards.
Former Manchester United centre-back Gary Pallister says that "quite a few teams will be jealous" of the Red Devils' 2016-17 campaign.
"We had more opportunities than Russian Federation and we were just winners".