The complaint suggested the Portugal international had created a “business structure” in 2010 to conceal earnings from image rights between 2011 and 2014.
Prosecutors in Madrid had earlier on Tuesday filed a complaint to a court in Pozuelo de Alarcon that accused Ronaldo of a “voluntary” and “conscious” breach of his tax obligations.
However, Gestifute – the company owned by the 32-year-old’s agent Jorge Mendes – issued a statement detailing their client’s arrangements for payments related to his image rights and insisted “there has never been concealment, or the slightest intention to conceal”.
Gestifute said the company, Tollin, does not amount to an offshore structure for evading taxes and was established in 2004 when Ronaldo signed for Manchester United.
“The Public Prosecutor has filed today a complaint against Cristiano Ronaldo and not a claim, which implies a substantial change,” the statement read.
“The Public Prosecutor understands that CR [Ronaldo] is participating in an offshore structure, similar to that of other players, when most of the revenues were obtained directly by the player, without the participation of any of his societies.
“The rest of his revenues were paid to the player and declared in Spain according to the terms that the player’s advisors considered applicable.
“There is no offshore structure for evading taxes. Tollin is 100 per cent owned by Cristiano Ronaldo since its foundation in 2004. It was founded when the player arrived at Manchester United, six years before his signing for Real Madrid, and the net profits were €12.753.685,28 euros.”
Gestifute then detailed Tollin’s distribution of taxes during his time in England before insisting no altered arrangements were put in place when Ronaldo made a then-world record move to Madrid in 2009.