A tax fraud of more than 120k Euros is a criminal charge in Spain, and that's what Ronaldo is charged with.
There's no chance of the Spanish tax authorities discussing the likely outcome of the case with us. Most tax cases, particularly ones where the tax office might lose in court (based on current information that's the situation in this one) get resolved out of court, but there's no way they'll suggest that to a third party before a deal is finalised. The case could take years to be resolved - 4 or 5 if it does go to court and a jail sentence (suspended or otherwise) is involved.