Tax officials said Ronaldo adjusted his tax declarations and paid an extra six million euro (£4.6 million) in 2014.
Prosecutors said that if they decided to charge him, and if the Portugal captain was subsequently found guilty by a court, he would face a prison sentence of at least 15 months.
However, it would be unlikely he would go to jail as a first-time offender.
Barcelona’s Lionel Messi was convicted of tax fraud last year.
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