Not sure he is, not even close.
We know from leaked contracts He’s been earning over 100m just from his club salary since 2016, and he wasn’t getting paid a pittance from 2008-2016 either.
His endorsements are impossible to know but it will be high 10s of millions a year and will have been for over a decade.
Does he pay his taxes? We know he uses schemes to try not to because he got caught by the Spanish authorities.