Real Madrid Edging towards criminal denouncement

December investigation led to no punishment

Reports have emerged of fresh tax fraud allegations surrounding Real Madrid star Cristiano Ronaldo with the Spanish authorities considering how to go ahead with a claim of 15 million euros unpaid image right taxes between 2011 and 2013.

If it were found that the winger had not declared these payments as a form of administrative error, the subsequent action taken by the Tax Agency would be different to committing a full-blown tax offence.

According to Cadena COPE's Partidazo and Cadena SER's Larguero, prosecutors are still to determine how to pursue the case given that Ronaldo tried to sort out the situation before the investigation began and submitted his 2014 invoices on time.

El Mundo believe the figure to be around 15m euros with a criminal investigation likely.

Either way, once passed on to a judge it is expected that the player will go before them to submit a statement, with an administrative offence potentially requiring only full payment of the missing funds plus a monetary sanction.

Were the offence to go down the criminal route, Ronaldo may end up having to pay up in addition to a four-month prison sentence for each of the three years he failed to pay his taxes; 2011, 2012 and 2013.

However, prison sentences in Spain need not be served by first time offenders unless they surpass 24 months.