Club president Florentino Perez has said Champions League winners Real have so far received no offers for Ronaldo, the world's highest-paid athlete according to Forbes magazine.
Mourinho is under suspicion of having committed two offences in relation to personal income tax, but the 54-year-old has denied any wrongdoing.
Angel Di Maria has been handed a one-year prison sentence and fined £1.76 million after admitting tax fraud.
A request for comment from Mendes' agency, Gestifute, was not immediately answered.
A statement from the Attorney General's Office confirmed to Press Association Sport that the Madrid Prosecutor's Office had lodged the papers, relating to 2011 and 2012, with the municipal court.
The state prosecutor based the accusations on information provided by Spain's Tax Office, which indicate that Mourinho used shell companies in the Virgin Islands and Ireland to "hide profits made from image rights".
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Her run out proved turning point of the game since England looked crusing when she was at the crease. Sri Lanka collapsed from 141-1 to 188-9 after seamer Holly Huddleston took 5-35.
"From now on it will be the judge in charge of the case who will take the necessary steps to determine the possible responsibilities of Mr Mourinho".
Pepe says his Portugal and Real Madrid team-mate Cristiano Ronaldo can handle the pressure of the tax-evasion scandal clouding his club future, ahead of Wednesday's Confederations Cup clash against hosts Russian Federation.
Di Maria, who now plays for French club Paris Saint-Germain, will likely not serve any prison time because sentences of less than two years for first-time offenders are usually suspended.
Mascherano was also convicted of tax fraud last year and was given a suspended one-year sentence.
Last year, Barcelona forward Lionel Messi and his father Jorge were found guilty of tax evasion on the Argentina international's image rights, with more than 4m euros (£3.52m) owed in back payments.
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