The Real Madrid superstar is accused of evading £13.1m (€14.7m) in tax since 2010.
Spanish prosecutors allege Ronaldo hid income from his image rights from tax authorities.
Ronaldo and his management have both denied the allegations, with the 32-year-old maintaining his “conscience is clear”.
If the case is sent to trial, Ronaldo has been warned he could face a hefty fine and a prison sentence of three-and-a-half years by experts.
Spanish prosecutors allege Ronaldo hid income from his image rights from tax authorities.
Ronaldo and his management have both denied the allegations, with the 32-year-old maintaining his “conscience is clear”.
If the case is sent to trial, Ronaldo has been warned he could face a hefty fine and a prison sentence of three-and-a-half years by experts.
Reports emerged that Ronaldo would look to quit the club this summer following the accusations.
However, he is now expected to extend his stay at the Bernabeu when the court case comes to an end.
He arrived at a court in the suburb of Pozuelo de Alcaron around 11am and is expected to speak to the media afterwards.
He is the latest footballer to be involved in a tax scandal with Lionel Messi handed a 21-month prison sentence for the same charge.
The Barcelona superstar was told he could pay €252,000 in place of jail time – although his alleged evasion was considerably less than Ronaldo’s
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