Of course, whenever Ronaldo says he wants to leave Real Madrid, we can't look at it without skepticism. And, the way he said it this time, to all the newspapers in the world quoting the 'tax charges' as his reason – makes it seem even more cynical.
But this time, it so appears that he genuinely wants to quit Real Madrid. The fraud charges won't disappear even if Real Madrid pays all the tax that's levied upon him. In fact, that'd prove him guilty. Even if he quits Spain, he'd still have to appear in court and face the trial. There are many theories suggesting that his frustration with the Spain government is just a facade to cover his frustration with Real Madrid. It would appear so that when the Real Madrid fans whistled at him during a match, he felt disrespected. He was open about that to the media. And, he confided his desire to depart with SAF.
There were some small rumors at that time in papers that Ed Woodward was obsessed with bringing back Ronaldo to OT. And, they were reasonably dismissed. Later, when we won the Europa League,
Mourinho teased the media and the fans at the Monaco Grand Prix by saying, "I know what my transfer list looks like if who were the players I want, but there's a very good surprise on there". All our transfer targets were widely covered in the media – Griezmann, Perisic, Belotti, Lindelof, Keane, Morata, Fabinho/Matic/Dier... None of them would've been good surprises.
Looking back at the events that've transpired over the past few months, some rumors that seemed silly at the time of their surfacing would make sense if Ronaldo returns to OT. It is true that Ronaldo is irritated by the tax-fraud accusations. But, that might not be the actual reason why he wants to quit Real Madrid. He might have made up his mind long before Real Madrid retained the UCL. I won't be surprised if Ronaldo were to don the 7 again at OT, in the next two months.