The accusation against Mourinho comes a week after the Madrid-based prosecutor's office accused Real Madrid forward Cristiano Ronaldo of defrauding Spain's tax office of 14.7 million euros ($A21.8 million).
Perez said: "I will always defend Cristiano as a person and as a footballer".
Prosecutors in Madrid recently filed a complaint to a court that accused the four-time Ballon d'Or victor of a "voluntary" and "conscious" breach of his tax obligations, claiming the 32-year-old created a "business structure" in 2010 to hide earnings from image rights between 2011 and 2014, thus defrauding the Spanish tax authorities to the tune of €14.7million.
Pepe says his Portugal and Real Madrid team-mate Cristiano Ronaldo can handle the pressure of the tax-evasion scandal clouding his club future, ahead of Wednesday's Confederations Cup clash against hosts Russian Federation. Perez, who has been re-elected as Real president, claimed the tax issues facing the player were a "misunderstanding" but that he had yet to speak with Ronaldo, who is now on Confederations Cup duty with Portugal in Russian Federation.
Unhappy Ronaldo, the four-time world player of the year, has left his future at the Spanish giants in doubt and has been linked to United and other top clubs after angrily announcing last week that his "conscience is clear".
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Mourinho allegedly committed tax fraud in 2011 and 2012, according to Madrid's provincial state prosecutor's office.
Spain's prosecutor's office alleged back in November that Di Maria failed to declare €1.298m in earnings between 2012 and 2013, while on the books of Real Madrid, by ceding his image rights to an offshore company, Sunpex Corporation Inc, based in Panama. The club - which also won La Liga last season - lead the way in the elite European competition with 12 trophies.
Mourinho's United have been touted as the likely destination for Ronaldo, with Real officials admitting they are in the dark as to their star player's plans.
The accusations against Ronaldo have caused speculation in Portugal and Spain that he is considering leaving the country to play elsewhere.
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