The Manchester United manager was accused by prosecutors of defrauding Spain of €3.3 million ($3.6 million) in taxes while he was Real Madrid coach from 2011 to 2012.
A prosecutor said José Mourinho, 54, did not declare income from image rights in order to get an “illicit benefit”.
A statement released on José Mourinho’s behalf said he “has not received any notification”.
It added: “To this date, neither the Spanish tax authorities, nor the public prosecutor have contacted Jose Mourinho or his advisers who were hired for the inspection process.”
The statement also said José Mourinho “paid more than €26 million in taxes, with an average tax rate of over 41%” during the three years until May 2013 and that he “entered into a settlement agreement” with the Spanish tax authorities after a change of rules in 2015.
José Mourinho has been accused of two counts of tax fraud – €1.6 million in 2011 and €1.7 million in 2012. The Madrid prosecutor said the case was presented to a local court.
Other prominent soccer figures have been accused of tax fraud in Spain in recent months.
Real Madrid forward Cristiano Ronaldo, who played under José Mourinho Mourinho and shares the same agent, is accused of defrauding tax authorities of €14.7 million, by also hiding his income from image rights.
Cristiano Ronaldo denies the accusations and is threatening to leave Spain. The Portuguese is set to give evidence in his case on July 31.
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