Broadcaster TVE said, without identifying its sources, the 32-year-old would make this payment as a gesture of good will.
The report added Rolando will reiterate at a hearing on July 31 that he is innocent and has never hidden any income from the taxman or committed any tax fraud in Spain.
Representatives for Ronaldo declined to comment.
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The Spanish prosecutor says the Real Madrid forward knowingly used a business structure to hide his image rights income in Spain between 2011 and 2014. Ronaldo has denied the charges.
(Reporting by Julien Toyer, editing by Pritha Sarkar)
