Spanish prosecutors have accused Manchester United manager Jose Mourinho of two counts of tax fraud dating back to when he coached Real Madrid.
"The Economic Crimes Section of the Madrid Prosecutor's Office has filed a complaint in the courts of Pozuelo de Alarcón against José Mourinho in which he is accused of committing two crimes against Public Treasury during the years 2011 and 2012 for a total amount of 3,304,670 euros".
The statement also said that Mourinho had received a certificate from the authorities confirming that he was "up to date with all his tax obligations".
The Portugal star Ronaldo, who was accused of tax evasion of around 14.7 million euros between 2011 and 2014 last week.
Real Madrid have refuted claims Jose Mourinho signed a contract to take over at the club before he left Inter.
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Mourinho has reportedly defrauded Spain of €3.3m (£2.9m; $3.6m) in taxes between 2011 and 2012, prosecutors say.
Real Madrid was not immediately available for comment on the allegations against Mourinho or Ronaldo's hearing. They have been given a jail term of 21 months, although it is highly unlikely that the Argentina captain will serve any time behind bars, according to to Spanish law.
After leaving Madrid, he returned to England for a second spell with Chelsea before joining United, with whom he won the Europa League and the League Cup in the season just finished.
The 29-year-old and his father Jorge Horacio Messi were found guilty of using offshore companies to avoid paying taxes on 4.16 million euros of Messi's income earned from his image rights from 2007 to 2009.
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