Ronaldo's agency says in a statement that "this communication, which was not required by law, constitutes irrefutable proof.
Gestifute, the agency run by Ronaldo's agent, Jorge Mendes, posted an official Spanish tax office document that says Ronaldo held assets and rights outside Spain worth a total of more than 203 million euros ($214 million) in 2015. The document is required by the Spanish tax office for residents to report their foreign assets.
Ronaldo's agency says in a statement that "this communication, which was not required by law, constitutes irrefutable proof that Cristiano Ronaldo and his representatives are in good faith, and cooperate with the authorities in a spirit of transparency and compliance with legality."
Ronaldo, the agency says, "has been aware of his tax obligations right away from the beginning of his professional career in all of the countries in which he has resided."
Ronaldo's agency released the documents after a group of European media outlets reported last week on what they claimed were the tax arrangements of Ronaldo and other soccer stars, including Manchester United manager Jose Mourinho and Arsenal midfielder Mesut Ozil.