According to a report by ESPN:
The president of the union at Spain's tax authority says he expects Real Madrid forward Cristiano Ronaldo to face charges in court over his financial arrangements, just as Lionel Messi had in the summer.
The accusation is that Ronaldo has funneled at least €150 million in income to the British Virgin Islands since 2009, something that Spanish authorities have been investigating for one year (for a detailed explanation about the issue click below).
President of the Gestha Union (which represents represents lower-level workers for Spain’s tax authority), Carlos Cruzado, said he believed that Ronaldo is likely to appear in front of court.
That is what you would expect," Cruzado replied. "We feel that the tax authority should pass the case to the public prosecutor, so that they take the reins on this. It is very easy to see this ending up in front of a judge, for sure. We are all part of the tax authority, although sometimes people doubt this, especially when the papers are full of stories like this.
"It would be good to clear up the exact criteria," he said. "There can be cases which are very similar, dealing with tax havens, that are dealt with differently, but the end objective should be the same. In [Ronaldo's] case it seems there is evidence of an offence and we would think that soon the prosecutor will receive a notification from the tax office."
In addition to the undergoing investigation against Ronaldo, El Mundo has reported investigations against Pepe and Coentrao for not paying taxes and an image rights issue.
According to the same report as interpreted by ESPN:
Luka Modric is being investigated over allegations his image rights income was moved to a Luxembourg-based company owned by his wife and established a few months after he signed for Madrid in 2012.