The Portuguese icon, who moved to Al Nassr in a mega-money transfer, played in Serie A for Juventus from 2018 to 2021.

He is among the 22 players who were “paid off the books” by the disgraced Italian giants, Mirror revealed. Former head coach Maurizio Sarri, captain Giorgio Chiellini and Paulo Dybala are also listed in documents.

It showed Ronaldo went home with £17.2m in salary after agreeing to a four-month deferral during the Covid-19 pandemic in 2019/20 season.

The same document also revealed Miralem Pjanic was owed £5.1m, Aaron Ramsey owed £4.2m and French star Adrien Rabiot deferred £5m in wages during the interrupted season.

The Italian club have been hit with a 15-point ban in Serie A after prosecutors found them guilty of accounting breaches.

Ronaldo is said to have been paid £79.5m despite only agreeing to a deferral of £17.2m.

And if it is proven that they were knowingly complicit, they could receive 30-day suspensions in Italian football.

The Italian football federation, FIGC, had opened a probe in 2021 into 62 different player transactions between 2018 and 2020.