Juventus star Cristiano Ronaldo will be sentenced for fraud; and handed a two-year jail sentence along with an £16.9million fine on the 21st day of January 2019.

CR7 agreed a deal with the Spanish authorities in summer to pay the fee and accept a two-year prison sentence after the Spanish Treasury had accused the Portuguese international of not paying £12.8m in tax on his image-rights earnings between 2011 and 2014.

The 33 year-old will not spend any time in prison as in Spain sentences of two years and under can be served on probation.

The former Real Madrid player will be sentenced on January 21 at the Madrid Provincial Court; but sources say Ronaldo will not be required to attend the hearing and instead can arrange a video conference.

The Prosecutor for Economic Crimes in Madrid reportedly found that The Portuguese star had “voluntarily” and “consciously” escaped tax on his image-rights income for four years.

The Public Ministry also claimed that CR7 presented income from Spanish sources of £10.4m for the period between 2011 to 2014; when they believe his true income was nearly £38.9m.

The Portuguese forward made a £94m move from Spanish outfit Real Madrid to Italian giants Juventus this summer and La Liga president JavierTebas said at the time the move could have been motivated by money.

He said: “He will earn more money (there) than here. I think that fiscally it favours him to go to Italy. Here in Spain; we have a problem with fiscal competition.”