Spanish prosecutors said on Tuesday they had filed a claim against Manchester United manager Jose Mourinho on two counts of tax fraud in 2011 and 2012, when he managed Real Madrid.
He is alleged to have defrauded the Spanish tax authorities in 2011 and 2012, for a total of around €3.3m (£2.91m).
He is due to play for Real Madrid against Barcelona in a friendly in Miami on July 29.
Both Ronaldo and Mourinho are clients of football super-agent Jorge Mendes, who has been summoned to appear before the court at Pozuelo de Alarcon, just outside Madrid, on June 27.
Lionel Messi was a year ago convicted of defrauding the Spanish state in unpaid taxes on image rights.
President Donald Trump's legal plan built in his image: Fight, fight, fight
Rubio says: "If it involved working with Americans, whether wittingly or unwittingly, that needs to be part of" the investigation.
"The corporate structure was used by the accused in order to make the benefits derived from image rights opaque", the prosecutor said in a statement.
Reports today in Mundo Deportivo suggest that the Blaugrana can not be totally dismissed from the race to sign Semedo; the journal claiming that new coach Ernesto Valverde may come in with an offer for £35M.
Ronaldo and his representatives have since denied any wrongdoing but - similar to Lionel Messi - the player will now have to testify in court.
The allegations have led to uncertainty about the 32 year-old's future at the Santiago Bernabeu, with Manchester United linked as a possible destination should he opt to leave Spain. But a Telegraph report claimed that a £50m ($63.7m) offer from the Red Devils could land them the England worldwide. The two were given 21-month jail sentences but neither is expected to serve prison time since it was a first offense and the sentence was under two years.
Barcelona defender Javier Mascherano also agreed a one-year suspended sentence with authorities for tax fraud last year.
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