Portuguese superstar Cristiano Ronaldo wants to leave Real Madrid and Spain this summer after being accused of tax evasion.

A Bola reported on Friday, Ronaldo privately feels upset at the treatment he has received from authorities in Spain and believes he is being made an example of because of his status as a star player.

As a result, he has told Madrid of his desire to leave Spain this summer, the report in the Portuguese newspaper said.

ESPN FC citing its sources close to the star striker said Ronaldo would prefer to play in another country rather than deal with what he sees as "persecution" in Spain.

"He is outraged -- feels great indignation with all the speculation about, for example, the tax story," the source said.

"And he believes he was unfairly and disproportionately singled out as an example, despite having voluntarily paid [taxes]. He is, in fact, a victim of persecution in Spain and [the situation has] reached its limit with so much injustice.

"So, he is determined to leave Spain, yes. Let's see what will happen, but he is very, very mad with all these things."

Earlier this week, a Spanish state prosecutor accused Ronaldo, 32, of failing to pay €14.7 million on image rights earned between 2011 and 2014, saying he used a shell company in the Virgin Islands to "create a screen in order to hide his total income."