The 32-year-old Portuguese, who has denied all the allegations through his agents, was in court for around 90 minutes and declined to speak to the assembled media afterwards.
Inaki Torres, head of communication at Gestifute, the agency which represents Ronaldo, told Spanish media “everything is in order”.
If found guilty of hiding earnings from his image rights between 2011 and 2014, Ronaldo would face a large fine and a possible custodial sentence.
Spanish courts have recently cracked down on tax evasion among leading footballers.
Barcelona’s Lionel Messi was handed a 21-month prison sentence this year on similar charges, although he is unlikely to serve any time in jail because Spanish law states that a sentence of under two years can be served as probation.
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