Jose Mourinho accused of Tax Fraud

Those include Real Madrid forward Cristiano Ronaldo, who played under Mr Mourinho and shares the same agent.

The cases are about the profits made from image rights, not salaries from their clubs.

Marca journalist Carlos Carpio reports that Ronaldo's price, which could be anything ridiculous like €200m, and his wages mean Man United would really have to want Ronaldo without question to go after him.

Gestifute, a Portuguese-based football agency which represents Mourinho and Ronaldo, did not immediately respond to requests for comment.

The statement also said that Mourinho had received a certificate from the authorities confirming that he was "up to date with all his tax obligations".

"Jose Mourinho, who lived in Spain from June 2010 until May 2013, paid more than 26 million euros in taxes, with an average tax rate over 41%, and accepted the regularization proposals made by the Spanish tax authorities in 2015 regarding the years of 2011 and 2012 and entered into a settlement agreement regarding 2013".

The accusation against Mourinho comes a week after the Madrid-based prosecutor's office accused Real Madrid forward Cristiano Ronaldo of defrauding Spain's tax office of 14.7 million euros ($16.5 million).

The 32-year-old Portuguese star is facing four charges of fraud through offshore companies between 2011 and 2014 and will appear before a judge on July 31, judicial sources told AFP.

In Ronaldo's case, the former Manchester United winger is accused of having diverted some €150m of advertising revenue through a shell company in the British Virgin Islands.

He denies the accusations and is threatening to leave Spain.

A statement issued by the section for economic crimes of Madrid's provincial state prosecutor's office said its investigations indicated that Mourinho committed two counts of tax fraud in 2011 and 2012.

A prosecutor says he did not declare income from the use of his image rights in order to get an "illicit benefit".