Jose Mourinho has been accused of tax fraud by Spanish prosecutors.
The Manchester United boss’ time at Real Madrid is under investigation.
He is alleged to have defrauded the Spanish tax authorities in 2011 and 2012, for a total of around €3.3m (£2.91m).
A prosecutor claimed Mourinho benefited from not declaring his income from the use of image rights.
The Portuguese is yet to comment on the accusation.
Mourinho spent three seasons with Real Madrid before departing in 2013, and subsequently returning to Chelsea.
He won one La Liga title with Los Blancos.
The allegations come after Real superstar Cristiano Ronaldo was accused of tax evasion.
The Portuguese superstar has launched a staunch defence and claimed he is ready to quit the club as a result but will testify in a case.
Lionel Messi was last year convicted of defrauding the Spanish state in unpaid taxes on image rights.
He was handed a 21-month sentence, alongside his father Jorge, while Neymar will also stand trial later this year over his move to Barcelona from Santos.
Barca president Josep Maria Bartomeu and his predecessor Sando Rosell will also go on trial over allegations of fraud and corruption.