Additionally, the prosecutor also accused Ronaldo of declaring €11.5m ($12.8m) earned in 2011-14 in a tax return filed in 2014, when the prosecutor said Ronaldo's real income during that period was nearly €43m ($48m).
According to the accusation, after signing his contract with Real Madrid, Ronaldo "purported to" cede his image rights to a shell company based in the British Virgin Islands, a tax haven in the Caribbean.
Spanish prosecutors in Madrid confirmed yesterday that they have filed a lawsuit against Cristiano Ronaldo for allegedly defrauding Spanish authorities of €14.7m (£12.95m) between 2011 and 2014.
"Cristiano Ronaldo has always shown since his arrival at Real Madrid CF, in July 2009, a clear will to fulfil all his tax obligations".
Also Wednesday, Real Madrid issued a statement saying that it was convinced Ronaldo "will demonstrate his complete innocence".
Spanish prosecutors have claimed that Ronaldo declared €11.5m of earnings between 2011 and 2014 but actually pocketed €31.5m more.
The 29-year-old and his father Jorge Horacio Messi were found guilty of using companies in Belize, Britain, Switzerland and Uruguay to avoid paying taxes on 4.16 million euros of Messi's income earned from his image rights from 2007-09.
This involved a "voluntary" failure to comply with his tax obligations in Spain, the statement from the office's economic crimes section said.
GestiFute, a firm representing several footballers defended on Tuesday that Ronaldo is compliant with his tax payments.
Ronaldo's agency had previously said he was up to date on his taxes.
There was no attempt to evade taxes, Gestifute said. The prosecutor's office in Madrid has said it has filed a lawsuit against the Portuguese player.
Ronaldo's representatives did not respond immediately to a request for comment.