Ronaldo, Portugal's all-time leading scorer, is the latest in a long line of players in Spain - among them Barcelona's Lionel Messi and Neymar - to be caught up in cases over tax or transfers.
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 €14.7m (£12.9m).
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.
Mourinho (54) coached Madrid from 2010-13.
Ronaldo's future at Real Madrid looked guaranteed after lifting his third Champions League title with the club earlier this month, the Portugal global scoring twice in a 4-1 win over Juventus.
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A €120m bid has been discussed between PSG and Ronaldo's agent Jorge Mendes as the former Sporting CP man plots his next career move should he leave Madrid. "Because Zinedine Zidane did not know him [Navas]".
"We haven't spoken to De Gea", Perez told the Spanish radio station Onda Cero.
"I do not want to draw conclusions. All this is very unusual", Perez said. I've heard everything through the newspapers. "No one has made us a single offer-not for Cristiano Ronaldo, not for Alvaro Morata, not for James Rodriguez".
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