Football superstar Cristiano Ronaldo has cut a deal with a court in Madrid over tax evasion charges, accepting an 18.8 million euros fine. The deal, agreed in advance, includes a 23-month jail sentence to Ronaldo. However, he would not spend a single day in prison as sentences of up to two years are generally not enforced in Spain for first-time offenders in non-violent crimes. <br />''<br />'' Ronaldo was accused of avoiding paying tax in Spain between 2010 and 2014, when he was playing for Real Madrid and based in the Spanish capital. Forbes lists the 33-year-old as the third-wealthiest athlete in the world, with estimated earnings of 108 million US dollars a year.<br />'' <br />