Cristiano Ronaldo appears in court over alleged tax scams

Real Madrid star Cristiano Ronaldo appeared in court in Madrid on Monday accused of trying to cheat the Spanish tax authorities out of nearly 15 million euros.

Cristiano Ronaldo denies any wrongdoing over his tax affairs. Reuters/Susana Vera

The 32-year-old footballer is the world's highest paid athlete according to Forbes magazine but prosecutors say he used shell companies located in the British Virgin Islands and Ireland to secrete cash generated in Spain from his image rights.

"It was a voluntary and conscious breach of his fiscal obligations in Spain," say court papers.

The four time world player of the year is also accused of declaring 11.5 million euros of Spanish-related income between 2011 and 2014. Prosecutors say he earned nearly 43 million euros during the period.

In the prelude to the hearing, Ronaldo said that his conscience was clear.

If he were to be put on trial and found guilty, Ronaldo could face a fine of around 30 million euros and a jail term of three years.

Ronaldo is the latest football star whose vast fortunes have been subjected to public scrutiny. Barcelona's Lionel Messi was sentenced to a 21-month jail sentence and 2.09 million euro fine last year for tax fraud.

His prison sentence was replaced by another fine of 252,000 euros.

Barcelona's Argentine defender Javier Mascherano agreed a 12 month suspended sentence with authorities for tax fraud last year.

Neymar, also of Barcelona, and his parents are due to stand trial for alleged corruption over his transfer from Santos in 2013.