A Spanish state prosecutor accused Real Madrid forward Cristiano Ronaldo of defrauding Spain's tax office of 14.7 million euros ($16.5 million) in unpaid taxes on Tuesday. In a statement, Madrid's regional state prosecutor accused Ronaldo of four accounts of tax fraud from 2011-14. It said the Portugal forward "took advantage of a business structure created in 2010 to hide from fiscal authorities income generated in Spain from image rights." The statement said Ronaldo used what it deems a shell company in the Virgin Islands to "create a screen in order to hide his total income from Spain's Tax Office." The prosecutor also said that Ronaldo "intentionally" did not declare income of 28.4 million euros ($31.8 million) made from the cession of image rights from 2015-20 to another company located in Spain. Additionally, the prosecutor accused Ronaldo of declaring 11.5 million euros ($12.8 million) earned from 2011-14 in a tax return filed in 2014, when the prosecutor said Ronaldo's real income during that period was almost 43 million euros ($48 million). It added that Ronaldo falsely claimed the income as coming from real estate, which "greatly" reduced his tax rate. Ronaldo's agency had previously said he was up to date on his taxes. Last month, tax officials said Ronaldo adjusted his tax declarations and paid an extra 6 million euros ($6.7 million) in 2014. A four-time Ballon d'Or winner, the 32-year-old Ronaldo is Europe's leading soccer player. He has led Madrid to back-to-back Champions League titles and its first Spanish league in five seasons, and helped Portugal to win last year's European Championship. Ronaldo is the latest high-profile soccer player to run afoul of Spain's tax man. Barcelona forward Lionel Messi was convicted of tax fraud for unpaid income from image rights last year, but he is not expected to serve prison time since it was his first offense. On Tuesday, the state prosecutor cited the verdict against Messi as precedent for the case against Ronaldo. Luka Modric testifies at corruption trial in Croatia Real Madrid midfielder Luka Modric appeared as a key witness at a corruption trial on Tuesday, testifying about his financial deals with a former Dinamo Zagreb director charged with tax evasion and embezzlement. The 31-year-old Modric, who is not a suspect, spoke about the financial details of his 2008 transfer from Dinamo to Tottenham. He moved to Real Madrid in 2012. Modric said he had a deal with former Dinamo director Zdravko Mamic to pay the club 50 percent of the transfer. He said the transfer to Totenham was worth "between" 21 million and 23 million euros ($23.5 million and $25.8 million). Modric said that after a sum was paid to Dinamo's bank account, he gave an unspecified additional amount "cash in hand" to Mamic's brother and son. Mamic is suspected of embezzlement through fictitious deals made during transfers of several former Dinamo players to foreign clubs. Liverpool defender Dejan Lovren will appear before the judges on Wednesday to testify about his transfer from Dinamo to French club Lyon in 2010. The authorities accuse Mamic, his brother Zoran and two others of embezzling 12 million euros ($13.5 million) of the club's money since 2008 and not paying 1.6 million euros ($1.8 million) in taxes. All four have denied the charges after being released on bail. Despite the trial, Zdravko Mamic is still considered the most powerful person in Croatian soccer. The country has a strong national team but struggles at club level. There are also perennial problems with hooliganism. "This trial is a farce and a disgusting show," Mamic said after Tuesday's hearing. The trial was moved to the eastern town of Osijek apparently because of fears that Mamic could influence the judges in the Croatian capital of Zagreb. — AP