Cristiano Ronaldo was paid €153 million (£134.5 million) in image rights deals by Real Madrid in a week at the end of December 2014, just before a tax exemption in Spanish law was about to end, according to prosecutors who have charged the Real Madrid star with tax fraud.

In documents from Spain’s Ministerio Fiscal, state prosecutors say the payments to Ronaldo in 2014, which covered his image rights for the previous three years back to 2011, and also for the next five years up to 2020, were made at the end of 2014, just days before the end of the country’s so-called “Beckham law”.

Under the Beckham law, introduced around the time that the then-England captain David Beckham joined Real Madrid in 2003, foreign nationals were not taxed on earnings that were considered offshore, including those generated in their home nation. The four-time Ballon d’Or winner is the latest star of Spanish football to be placed under investigation by the country’s tax authorities, who alleged on Tuesday that he had defrauded them of €14.7 million for the period between 2011 and 2014. It is alleged that he failed to pay deficits of €1.4 million in 2011; €1.7 million in 2012; €3.2 million in 2013 and €8.5 million in 2014.