Ronaldo is accused of evading tax of 14.7m euros (£13m; $16m) from 2011 to 2014.
Lawsuit filed against Portugal and Real Madrid footballer who is accused of $16.5m tax fraud.
The statement went on to detail Ronaldo's previous co-operation with the Spanish tax authorities and concluded: "The declared amount can be discussed, but it is clear that the football player did not try to evade taxes".
The prosecutor also said that Ronaldo "intentionally" did not declare income of 28.4 million euros ($44 million) made from the cession of image rights from 2015-20 to another company located in Spain.
In a statement, Madrid's regional state prosecutor accused Ronaldo of four accounts of tax fraud from 2011-14.
"This communication, which was not required by law, constitutes irrefutable proof that Cristiano Ronaldo and his representatives are in good faith, and cooperate with the authorities in a spirit of transparency and compliance with legality", the agency Gestifute said.
In a statement, representatives of the world's highest paid footballer said there had never been concealment, or the slightest intention to hide.
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The club said in a statement that Ronaldo had always shown a clear will to fulfill all his tax obligations since he joined Real Madrid in July 2009, reports Efe.
Argentinian forward Lionel Messi, who plays for Barcelona, and his father Jorge were convicted of tax fraud in Spain past year (16) and handed 21-month jail sentences.
Spanish prosecutors sued the soccer superstar Tuesday for tax evasion, according to Bloomberg's Tariq Panja.
Messi had a 21-month jail sentence handed down, although he's never served any jail time. This, of course, unlikely to happen as he is a first-time non-violent offender.
According to Forbes, he made $93 million over the last 12 months to retain his standing as the world's highest-paid athlete.
The 32-year-old is the reigning Ballon d'Or and FIFA World Player of the Year victor. He led Real Madrid to the Spanish league championship this year and to a successful defense of their Champions League title.
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