Former Real Madrid star Cristiano Ronaldo will be tried for tax fraud on January 21, a Spanish court has said.

The footballer 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 (£17 million) for the reduced sentence.

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

Cristiano Ronaldo is flanked by his girlfriend Georgina, left, and his son Cristiano Jr, as he sits in the stands during a Champions League group H soccer match between Juventus and Young Boys, at the Allianz stadium in Turin
Cristiano Ronaldo is flanked by his girlfriend Georgina, left, and his son Cristiano Jr in the stands at his current club Juventus (Luca Bruno/AP)

Last year, a state prosecutor accused Ronaldo of four counts of tax fraud from 2011-14 worth 14.7 million euros (£13.2 million).

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.

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 (£3.7 million).