Ronaldo tax fraud trial date set in Spain

Portuguese superstar Cristiano Ronaldo is set to go on trial for his alleged A$30 million tax fraud while he was playing for Real Madrid.

Football superstar Cristiano Ronaldo is due to go on trial in Spain for tax fraud next month. (AAP)

A Spanish court says football superstar Cristiano Ronaldo will be tried for tax fraud on January 21.

Ronaldo is expected to plead guilty and receive a suspended two-year sentence, in agreement with a deal the Portugal forward struck with Spain's state prosecutor and its tax authorities this year.

The deal includes Ronaldo agreeing to also pay a fine of close to 19 million euros ($A30 million) for the reduced sentence.

In Spain, a judge can suspend sentences for two years or less for first-time offenders.

Last year, a state prosecutor accused Ronaldo of four counts of tax fraud worth 14.7 million euros from 2011-14. Ronaldo was accused of having used shell companies outside Spain to hide income made from image rights.

The accusation does not involve his salary from former club Real Madrid.

Juventus star Cristiano Ronaldo is believed to have struck a deal last year. Source: Getty Images

Ronaldo left Madrid to play for Italian champions Juventus last summer.

In 2016, Barcelona forward Lionel Messi received a suspended 21-month jail sentence after being found guilty of defrauding tax authorities of 4.1 million euros.