Footballer Cristiano Ronaldo is threatening to leave Spain if its justice system proves too troublesome for him over his tax affairs. The Real Madrid star, who faces an investigation into alleged tax evasion, insists that he has acted in good faith and says that all his fiscal arrangements were authorised. To back this claim, he and his advisors point to the fact that the authorities in England had no problem with his fiscal set-up when he played for Manchester United. But according to new documents from the whistle-blowing platform Football Leaks, and revealed here by Mediapart, there are now question marks over this line of defence. Michaël Hajdenberg and Yann Philippin report.