Cristiano Ronaldo is accused of tax evasion in Spain
Ronaldo has been accused of tax evasion by the Spanish authorities.
A number of high-profile footballers have also been accused in recent years.
And the Portugal superstar, who denies the allegations, may now be heading to court.
Spanish newspaper AS claim the Spanish authorities rejected Ronaldo’s €14m (£12.3m) settlement offer and admission of wrongdoing.
The Agencia Estatal de Administracion Tributaria (AEAT) had already rejected a previous offer in March worth €3.8m.
The AEAT claims Ronaldo understated certain income from 2011 to 2014 on money flowing through an off-short company, Forbes report.