The former Manchester United winger is angry about the way he has been treated by Spanish tax authorities and has told Real he wants a move away from the club.
Spanish prosecutors have accused Ronaldo of avoiding £14.7m in tax – a charge he completely denies.
The Portugal captain is facing allegations from Madrid’s regional state prosecutor of four counts of tax fraud relating to image rights payments.
The four-time Ballon d’Or winner spoke briefly when quizzed on the subject by reporters following a training session with Portugal on Wednesday, saying he had a “clear conscience”.
Ronaldo, 32, signed a new five-year contract last November which means he is contracted to Real until 2021, but has previously stated a desire to return to Manchester United at some point in the future.
There is interest from China with the mid-season window there opening on Monday.
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