Mourinho was the Real Madrid manager from 2010 to 2013.
Jose Mourinho, the manager of Manchester United, has been accused of tax fraud by Spanish prosecutors, which are investigating his time at another football club Real Madrid.
Mourinho has yet to release a statement against the allegations.
According to Spanish prosecutor files, seen by the BBC and Reuters, he is accused of two counts of defrauding Spain out of a total of €3.3 million (£2.9 million, $3.6 million) in taxes between 2011 and 2012. Mourinho was the manager Real Madrid during 2010 to 2013. The prosecutor claims that Mourinho did not declare income from the use of his image rights in order to get an "illicit benefit."
Since 2013, Mourinho has spent the past four years managing British football clubs — Chelsea from 2013 to 2015 and then Manchester United since 2016.
Mourinho is the latest high-profile person in football to be accused of tax fraud. On June 13, Spanish authorities have filed a lawsuit against Real Madrid forward Cristiano Ronaldo for an alleged €14.7 million (£13 million) tax fraud.
The Madrid prosecutor's office said Ronaldo, 32, used a "business structure" he created in 2010 to shelter income he received from image rights in the Virgin Islands from 2011 to 2014.
Lionel Messi and his father Jorge, who managed his finances, were convicted of defrauding Spain of €4.1 million (£3.5 million) in taxes in 2016.
This story is developing ...