Cristiano Ronaldo has no intention of paying the money he has been accused of defrauding the Spanish taxman.
The Portuguese superstar is reportedly ready to quit Real Madrid after being accused of tax fraud over a sum of €14.7m (£12.9m) between 2011 and 2014.
Reports on Wednesday suggested Ronaldo had agreed to pay the sum in order to reduce fines and a possible prison sentence.
However, his agency Gestifute has denied the suggestions to Spanish agency EFE.
It is reported there has been no softening from Ronaldo – even though an upfront payment would not prevent him defending himself against the accusations.
The saga continues to affect Ronaldo’s future at the Bernabeu, with Manchester United and PSG tipped as potential destinations.
Real president Florentino Perez publicly backed the player and that is said to have comforted Ronaldo.
The Portuguese remains in Russia at the Confederations Cup and is unlikely to discuss his future until after the tournament.
Any deal is likely to smash the world record for the 32-year-old.