Reports in Spain suggest that the Portuguese ace failed to pay 15 million euros coming from his advertisements and handling of his public image.

Spanish tax authorities continue their pursuit against footballers, and this time, Cristiano Ronaldo's tax activity is under the microscope, as the Portuguese ace could be sentenced to up to five years in prison if found guilty of those charges.

According to the Spanish revenue service, CR7 committed tax fraud from 2011 to 2013, failing to pay the proper amount of taxes coming from his image rights. Even though the Portuguese striker paid €5.6M in 2014, his debt to Spanish tax authorities goes to €8M, and with interests added, the Portuguese player will now have to pay €15M if he wants to avoid spending time in jail.

Reports by El Mundo suggest that CR7 benefitted from the "Beckham Legislation", which allowed footballers to pay less taxes than those paid by a regular citizen.

Even after these initial reports, there's still a chance for Cristiano Ronaldo to avoid jail time. Spanish tax authorities would be willing to cut his sentence to one third of the initial five years (15 months) if he admits defrauding the Spanish Revenue Service and pays his debt. Given that his crime is of a non-violent nature, CR7 wouldn't step inside a cell, just like Lionel Messi or Javier Mascherano, who's jail sentences were erased after paying the amount they owed.

Spanish tax authorities have also recalled that, during the initial investigation, the Portuguese striker presented the form for his tax return, which revealed properties around the world for more than €203 million