What has never been made clear is what percentage of image rights should be declared as having been earned in Spain and what not.Ronaldo’s defence claims commercial deals with the likes of Nike, Coca-Cola, Emirates, Castrol, Herbalife, and Tag Heuer are all global and he was within his rights to declare them as income from outside of Spain. The Spanish taxman sees it differently.Cristiano Ronaldo is left angered by allegations he has 'defrauded' £13m from Spanish taxmanThe Portuguese paper's front page says Ronaldo has declared his intentions to the clubRonaldo is accused of ceding his image rights to a company in the British Virgin Islands so as to avoid paying tax on them in Spain.

Despite that fact, he still paid the taxman as if 20 per cent were taxable in Spain when he made the readjustment in 2014.That was not good enough for the Spanish tax authorities which is why the public prosecutor is now involved.The Spanish prosecutors' early problems with the phenomenon of image rights and image rights companies came when players set them up in Spain so as to pay tax at a lower 'business tax' rate than they would have if such earnings were declared as income. His lucrative Real Madrid contract and the regular opportunities to win trophies would be hard to replicate elsewhere. Messi & Ronaldo top It is that difference of interpretation that Ronaldo feels should not now have escalated into potential criminal proceedings.The Madrid man is accused of ceding his image rights to a company in the British Virgin IslesHe has been accused of doing this so as to avoid paying tax on them back in SpainThe player’s defence is based on the belief that close to 90 per cent of his image rights deals are earned abroad. That changed around 2014 and it was when Ronaldo saw that other players were being investigated that he paid the taxman an extra €6m (£5m) to put his affairs in order.The public prosecutor is claiming that sum is not enough.

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He has said he wants to stay at Madrid until he is 41.