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Cristiano Ronaldo in court accused of evading millions of euros in taxes

The accusation does not involve Ronaldo's salary from Real Madrid, but he is accused of hiding income made from image rights.

Portugal's forward Cristiano Ronaldo speaks during a press conference at Arena Fonte Nova in Salvador on June 15, 2014 on the eve of the 2014 FIFA World Cup Brazil Group G football match against Germany. AFP PHOTO/ FRANCISCO LEONG (Photo credit should read FRANCISCO LEONG/AFP/Getty Images)
Image: In June, a state prosecutor accused Ronaldo of four charges of tax fraud from 2011 to 2014
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Cristiano Ronaldo has appeared in court near Madrid accused of evading 鈧�14.7m (拢13.1m) in taxes.

The Real Madrid player spent more than 90 minutes answering questions from judge Monica Gomez.

The judge took Ronaldo's evidence as part of an investigation to determine if there are grounds to charge him.

The 32-year-old Portugal forward entered court from the rear to avoid crowds of journalists gathered outside.

Unseen Real Madrid's Portuguese forward Cristiano Ronaldo arrives in a vehicle with tinted windows to appear at a court in Pozuelo de Alarcon, a wealthy suburb of Madrid on July 31, 2017 to answer on four counts of tax evasion of 14.7 million euro ($16.5m). Procecutors allege Ronaldo took 'advantage of a company structure created in 2010 to hide income generated in Spain from his image rights from tax authorities'. / AFP PHOTO / OSCAR DEL POZO (Photo credit should read OSCAR DEL POZO/AFP/Getty I
Image: In Spain, a judge can suspend sentences of less than two years for first-time offenders

In June, a state prosecutor accused Ronaldo of four charges of tax fraud from 2011 to 2014.

He is accused of only declaring €11.5m (£10.2m) during that period, but the prosecutor says his real income was €43m (£38.4m).

The prosecutor's accusation does not involve Ronaldo's salary from Real Madrid, but the footballer is accused of hiding income made from image rights.

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It is alleged that Ronaldo used what the prosecutor deemed a shell company in the Virgin Islands to "create a screen in order to hide his total income from Spain's Tax Office".

Media wait for Real Madrid's Portuguese forward Cristiano Ronaldo to hold a press point after appearing before a court in Pozuelo de Alarcon, a wealthy suburb of Madrid, on July 31, 2017 to answer on four counts of tax evasion of 14.7 million euro ($16.5m). Procecutors allege Ronaldo took 'advantage of a company structure created in 2010 to hide income generated in Spain from his image rights from tax authorities'. / AFP PHOTO / GERARD JULIEN (Photo credit should read GERARD JULIEN/AFP/Getty Ima
Image: Ronaldo entered court from the rear to avoid crowds of journalists gathered outside

The prosecutor also said Ronaldo failed to declare €28.4m (£25.4m) of income made from the cession of image rights from 2015-20 to another company in Spain.

Ronaldo falsely claimed the income as coming from property, which "greatly" reduced his tax rate, the prosecutor said.

Ronaldo's representatives said he was up to date on his taxes and that he had maintained the same financial planning in Spain that he had while playing for Manchester United before joining Madrid in 2009.

In Spain, a judge can suspend sentences of less than two years for first-time offenders.

Ronaldo has denied any wrongdoing.