Cristiano Ronaldo has been fined $21.6 million for tax fraud but will avoid a 23-month prison sentence.

Ronaldo played for Real Madrid from 2009 to 2018.

In 2017, Ronaldo denied the accusation that he knowingly used a business structure to hide income generated by his image rights in Spain between 2011 and 2014. 

According to the prosecutor's report, Ronaldo "obtained significant income" from image rights between 2011 and 2014 and "should have paid tax in his subsequent declarations" to the Spanish authorities and failed to do so.