The AEAT is said to have finally agreed to a more lenient punishment than it had initially sought after accepting the player's explanation of how he pays tax on earnings from the image rights contained in his Real Madrid contract.
According to the Portuguese newspaper Record, Perez's unfulfilled promises and "lack of recognition" is the reason behind current doubts about his future at the La Liga club. The outlet reports that Ronaldo now earns €23.6m per season and had agreed with Perez to see that upped to €37m net after tax.
This story comes on the back of claims from Spanish TV football programme El Chiringuito, which state that Jorge Mendes, Ronaldo's agent, was left dissatisfied after recent showdown talks with the Madrid hierarchy.
Real Madrid striker Karim Benzema insists his opening goal in the UEFA Champions League final was "not a matter of luck", attributing his fortune to hard work and spacial awareness.
Sources close to Ronaldo confirmed to ESPN FC in January that the Portugal captain wanted to leave the club after a new contract delay.More news: FIFA bans Ghana football boss for 90 days
Contact with Real Madrid has been constant, but at the meeting a week ago, the two parties again made clear their course of action, before they take the final step of bringing Paris Saint-Germain into the negotiations.
Their World Cup-winning side of 2002 was loaded with attacking talent and captured the imagination of a global audience.
"I have my opinion but I will keep it for myself", he said.
Madrid need to be able to replace Ronaldo at some stage, and they can't allow him to stand in the way of that.
In football, cash is king, and while the World Cup is a welcome break for most of us from the ludicrous transfer fees and ever rising price of replica shirts, there's still an terrible lot of money involved. "It's a privilege to represent our nation and let's see what awaits us".