Juventus’ Cristiano Ronaldo will reportedly plead guilty to four counts of tax fraud in a Spanish court and accept a two-year suspended prison sentence.

Ronaldo has already been found guilty of defrauding the Spanish state of €14.7m in relation to image rights and repaid €13.4m of that figure.

However, the law stipulates he must appear in front of court to formalise the charges and a legal negotiation to avoid this appearance by paying €375,000 has been rejected.

Juventus’ Cristiano Ronaldo will reportedly plead guilty to four counts of tax fraud in a Spanish court and accept a two-year suspended prison sentence.

Ronaldo has already been found guilty of defrauding the Spanish state of €14.7m in relation to image rights and repaid €13.4m of that figure.

However, the law stipulates he must appear in front of court to formalise the charges and a legal negotiation to avoid this appearance by paying €375,000 has been rejected.

According to reports in Spain, Ronaldo committed four years’ worth of tax fraud between 2011 and 2014, comprising of four individual crimes, which totalled €14,768,897.

The imposition of a two-year prison term means he will not serve any time in jail due to his being a first offence, while no custodial sentence can be applied to terms of less than two years and one day.

Nonetheless, the Spanish treasury would want the two-year sentence to stand so the Portuguese is obliged to serve a sentence if he commits a second offence.

It is alleged that Ronaldo’s problems with the taxman in Spain were behind his €112m to Juve from Real Madrid over the summer.

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