However, according to Spanish public broadcaster TVE, the 32-year-old has made a decision to pay the sum as a gesture of goodwill.
According to media reports Ronaldo is unsettled at Madrid because he believes Real did not back him as fully as he had hoped in his dispute with the taxman.
Although Real Madrid star Cristiano Ronaldo has been making headlines about possibly exiting the club with tax evasion allegations looming, newly re-elected president, Florentino Perez has admitted his interest in Monaco youngster Kylian Mbappe. The Madrid prosecutor says the case was presented to a local court.
Cristiano Ronaldo has been accused of failing to pay €14.7m on image rights earned between 2011 and 2014.
"The last time I spoke to Ronaldo was after the Cardiff match [the Champions League final] and we spoke about next season". No side before had won the modern Champions League trophy two years running, until Ronaldo and Madrid rewrote the history books by beating Juventus in Cardiff earlier this month.
The Argentine midfielder is accused of failing to pay some €1.3m to the Spanish tax authorities in 2012-2013 by giving up his image rights to companies based in tax havens, such as Panama.
Di Maria's deal is similar to the one struck by Barcelona defender Javier Mascherano, who was convicted of tax fraud last year and given a suspended one-year sentence.