A judge will then decide if there are grounds to charge him with a crime.
The guilty pleas of Di Maria, Mascherano and Messi, however, would suggest this is not always the case and Mourinho and Ronaldo will need to be certain the offshore companies they set up to receive their image-rights payments are entirely legitimate.
Last week, Ronaldo was accused by a state prosecutor of four counts of tax fraud totaling 14.7 million euros ($16.5 million).
Di Maria is, like Ronaldo and Mourinho, a client of the Portuguese super agent Jorge Mendes, who himself has been summoned to appear before the court at Pozuelo de Alarcon, just outside Madrid, on June 27.
Ronaldo, who is in Russian Federation at the Confederations Cup playing for Portugal, has played in Spain for Real Madrid since 2009.
Ronaldo will be staying at Real Madrid and no offer has been received to tempt him away, club president Florentino Perez insisted on Tuesday.
Auto rams into police vehicle on Champ-Elysees in Paris
No police or bystanders were injured in the incident on the Champs-Elysees, where a jihadist shot dead a policeman two months ago. The man, Karim Cheurfi, had a note in his pocket claiming allegiance to the Islamic State. "Some shouted at me to get away".
Ronaldo also skipped his media duties after winning the man of the match award following Portugal's 2-2 draw with Mexico, claiming he needed to undergo treatment on a knock instead.
Under Perez, Real Madrid have won three Champions League titles in four seasons.
Ronaldo has become one of the biggest household names in professional soccer over the last decade and one of the most decorated players in the world, vying with Argentinian star Lionel Messi year after year for the top awards across both professional and worldwide football.
Spain's counsel, Mourinho gave tax evasion (2011 and 2012) tax in two stages while being coach of Real Madrid (2011 and 2012).
They said Mourinho had already settled a previous claim relating to his Spanish taxes, which resulted in a penalty of 1.15 million euros in 2014.
Former Manchester United winger Angel Di Maria has been sentenced to a year in prison after admitting to tax fraud.
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