Real Madrid allegedly paid former striker Ronaldo Nazario a salary of €1m per year but without a contract, according to Football Leaks documents shared by Der Spiegel.
The Brazilian was hired as a club ambassador along with former club legends Roberto Carlos and Raul Gonzalez, who were all paid that annual salary.
However, Ronaldo was not given a contract which meant that he would not have to demonstrate this income to tax authorities, the report alleges.
The former striker is currently the owner of fellow La Liga club Real Valladolid, where he owns 82 percent of the club’s shares following his purchase in 2018.
Ronaldo netted 104 goals across 177 appearances for Los Blancos between 2002 and 2007, while he hit 47 goals in 49 outings for Barcelona in the 1996-97 campaign in a professional career in which he scored over 400 goals.
The Brazilian had previously owned a stake in American side Fort Lauderdale Strikers before their dissolution in 2016.