The Spanish newspaper claims that the 28-year-old, who scored 69 goals for club and country in 2013, has amassed more votes than fellow candidates Lionel Messi and Franck Ribery - and will subsequently win the prestigious individual accolade for the first time since 2008.
Speculation that Ronaldo had won the award increased last week when it was confirmed that the Portugal captain would be attending the awards ceremony.
The forward had previously made it clear that he would not be travelling to Zurich, in protest against FIFA's supposed favouritism towards Messi and Ribery, as well as derogatory comments made by FIFA president Sepp Blatter.
MARCA report that Ronaldo discovered the news last week - and that several high-profile figures from Real Madrid will be in attendance at the ceremony, including club president Florentino Perez, Emilio Butragueño and Zinedine Zidane.
If MARCA's claims are accurate, then this will be the first year that Messi has failed to win the Ballon d'Or since 2008.