Former Barca defender Javier Mascherano also agreed a one-year suspended sentence with authorities for tax fraud last year.
Manchester United manager Jose Mourinho has been accused of tax fraud by Spanish prosecutors investigating his time as Real Madrid's head coach.
Ronaldo, who is in Russian Federation at the Confederations Cup with Portugal's national soccer team, has played in Spain for Real Madrid since 2009. He now is the coach of English club Manchester United.
Mourinho spent three seasons with Real Madrid before departing in 2013, and subsequently returning to Chelsea.
United made no comment when contacted by Omnisport regarding Mourinho.
Ronaldo is set to testify in his tax fraud case on July 31. The Portugal forward has strenuously denied the allegations and threatened to quit the country.
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Portuguese-born Mourinho is accused of defrauding Spain of €3.3m (£2.9m; $3.6m) in taxes between 2011 and 2012.
The prosecutor based the accusations on information provided by Spain's Tax Office, which appear to show that Mourinho used shell companies in the Virgin Islands and Ireland to "hide profits made from image rights".
Last year, Barcelona's Argentinian star Lionel Messi and his father were accused of evading €4.1 million ($4.57 million) in tax in 2007, 2008 and 2009.
The prison term will be suspended as is common in Spain for first offences for non-violent crimes carrying a sentence of less than two years.
Spanish prosecutors have also indicted football player Predrag Mijatovic for tax fraud while allegedly working as an unlicensed football agent.
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