Cristiano will pay the questioned 14.8 million but does not want to plead guilty
The Real Madrid forward must also plead guilty to tax evasion if he is to receive a lesser sentence, in the same way Ángel Di María and Radamel Falcao have done.
Cristiano Ronaldo will heed the advice given to him by Real Madrid’s legal team and pay the outstanding 14.8 million euros owed to the tax authorities next week at the Court of First Instance and Instruction in Pozuelo, Madrid. He has agreed to pay all owed taxes before his court hearing on 31 July, when he is due to present his case to magistrate Mónica Gómez Ferrer. According to his spokesman, “That doesn’t mean that Cristiano admits the charges, it is simply his way of showing that he is willing to collaborate”.
However, Article 305 of the Spain’s penal code states that payments made in advance have another prurpose: “The judge or jury can reduce the minimum sentence by one or two degrees, on the condition that debts are serviced two months before the defendant has been formally summoned and that he/she makes a judicial admission, recognizing the charges against them”. It means that apart from paying the 14.8 million euros, Cristiano must also plead guilty if he is to have his sentence halved or even reduced to one quarter. According to Article 305-bis, tax evasion offences commited via offshore trusts, tax havens, third party asset management instruments, tax-free territories or any other means which are used to disguise the identity of the taxpayer can impose prison sentences of two to six years together with a fine ranging from double to six times the defrauded amount".