Arriving incognito through the back entrance of a Madrid court.

Portuguese football player Cristiano Ronaldo testifying in a fraud case on Monday (July 31), accused of evading 14.7 million euros in taxes.

The charges relate to earnings flowing from his image rights between 2011 and 2014 which he allegedly hid from Spain's Tax Office using a shell company in the Virgin Islands.

If he's found guilty he'll be fined and could face a custodial sentence.

Cristiano Ronaldo is facing tax evasion charges.

It's part of a crackdown by Spanish courts on leading footballers' taxes.

Ronaldo who plays for Real Madrid has denied any wrongdoing, but he's not the only one under the spotlight.

Barcelona's Lionel Messi was handed a 21-month prison sentence this year on similar charges and last month former Real Madrid coach and current Manchester United manager Jose Mourinho was accused of defrauding 3.3 million euros.

He's yet to be summoned for questioning though and also maintains his innocence.