Real Madrid president Florentino Perez says no offer has been received for Cristiano Ronaldo and the player is not for sale.
The 70-year-old has made it clear that all important players will not leave the club in the summer.
Recent reports have claimed that the player wants to make a return to Old Trafford but Perez is convinced that the 32-year-old will stay in Spain.
"I plan to talk to him one day," Perez told Marca.
"I have not talked to him yet. We do not want to disturb his concentration on the national team. I do not know anymore, what some have written or others have said.
"I think this [tax issue] is the worst thing that has been set upon Cristiano, and I agree with him. Some media have presented an image of him, more or less as a delinquent, and doing that to a person of his professional prestige and honesty, is by all accounts not easy to understand.
"The presumption of innocence has not been taken into account.
"Everything in life can be talked about and solved by dialogue. I've always had a very good opinion of Cristiano and we'll see where this ends up, so that no one misunderstands the club and the player, I want to clarify that we fulfill our fiscal obligations and we have a lot of confidence that Ronaldo has had every intention to fulfill his fiscal obligations.
"No offer has arrived and what we know is that Ronaldo is a Real Madrid player and will continue to be. Just like everybody else. There is no offer."
