Public prosecutors believe that the 54-year-old failed to declare earnings worth more than €7 million during the years 2011 and 2012, on which he should have paid €3.3 million in taxes.
When it became public that a prosecutor in Madrid filed a tax fraud complaint against Ronaldo on June 13, the news went viral and several global media platforms speculated that this could cause the footballer to leave Real Madrid this summer.
SunSport reported earlier today (Tuesday) how The Economic Crime Section of the Provincial Prosecutor's Office of Madrid filed a complaint with the Court of Instruction.
Manchester United manager José Mourinho has denied tax fraud in Spain, saying the government had ratified his tax affairs.
The prosecutor said last Tuesday that there was evidence that Ronaldo used a shell company in the Virgin Islands to hide the money he made from image rights.
And according to Spanish sports daily Marca, Ronaldo has told his team mates: "I'm leaving Real".
Portuguese-born Mourinho is accused of defrauding Spain of €3.3m (£2.9m; $3.6m) in taxes between 2011 and 2012.
The accusation against Mourinho comes a week after the Madrid-based prosecutor's office accused Real Madrid forward Cristiano Ronaldo of defrauding Spain's tax office of 14.7 million euros ($16.5 million).
The claims against Mourinho come amid a lengthening list of tax fraud cases involving football players in Spain.
Former Barca defender Javier Mascherano also agreed a one-year suspended sentence with authorities for tax fraud last year.
This latest scandal has left the four-time world player of the year's future at the Barnabeu in doubt, as media reports say Ronaldo is unhappy that the Spanish giants did not back him as fully as he had hoped in his dispute with the taxman.
"I've not spoken with Nasser (Al-Khelaifi, PSG president) or with anybody", Perez said.
"I have not talked to him or his father". "We've not received offers for him (Ronaldo), Morata or James".
The Portuguese worldwide is now in Russian Federation competing for the European champions in the Confederations Cup.