Ronaldo, attended court in Madrid with his girlfriend Georgina Rodriguez on Tuesday.
His former Real Madrid team-mate Xabi Alonso was also in court on a separate tax evasion charge, which could lead to a five-year sentence that - unlike Ronaldo - may see him behind bars if he is found guilty.
Ronaldo’s lawyers had asked that he be allowed to enter the building by car to avoid the media spotlight but the court president refused the request, saying that despite his ‘great fame’, he would not ‘compromise security’ at the building.
The former Manchester United forward, who currently plies his trade in Italy with Juventus, requested that he appear via video conference but this was also denied.
The court appearance lasted around forty minutes as the deal was officially presented to the judge, who confirmed the final sentence later on Tuesday.
Ronaldo had played in Italy on Monday night, missing a penalty as league leaders Juventus eased past bottom club Chievo 3-0. Prosecutors accused Ronaldo of having used companies in low-tax foreign jurisdictions - notably the British Virgin Islands and Ireland - to avoid having to pay the tax due in Spain on his image rights between 2011 and 2014.