Spanish prosecutors are considering whether Cristiano Ronaldo should face charges over allegations by the country's tax agency that he defrauded the authorities of 15 million euro (£12.9 million) between 2011 and 2014.
Prosecutors said they have until the end of June to decide whether to charge the Real Madrid star, based on evidence from an investigation by tax officials.
The alleged irregularities were mostly related to money that Ronaldo had in the Virgin Islands.
Tax officials said Ronaldo adjusted his tax declarations and paid an extra six million euro (£4.6 million) in 2014.
Prosecutors said that if they decided to charge him, and if the Portugal captain was subsequently found guilty by a court, he would face a prison sentence of at least 15 months.
However, it would be unlikely he would go to jail as a first-time offender.
Barcelona's Lionel Messi was convicted of tax fraud last year.