The Spanish tax authority claims that between 2011 and 2012 Mourinho did not pay €3.3m (£2.9m) in due taxes. He faces two counts of tax fraud of €1.61m for 2011 and €1.69m for 2012.

The Madrid provincial public prosecutor’s office said Mourinho created a ‘network of shell companies with the object of hiding profits from his image rights’.

Mourinho joined Real Madrid football club in March 2010, transferring his residence for tax purposes to the Spanish capital after a spell as manager at Inter Milan. In his 2011 and 2012 tax returns, he is alleged to have failed to declare earnings from his image rights, which prosecutors say he did ‘with the intention of obtaining illegal benefit’.

José Mourinho's representatives said in a statement to CCH Daily: 'José Mourinho has not received any notification with regards to the news published today. To this date, neither the Spanish tax authorities, nor the public prosecutor have contacted José Mourinho or his advisers who were hired for the inspection process.

'José Mourinho, who lived in Spain from June 2010 until May 2013, paid more than €26m in taxes, with an average tax rate over 41%, and accepted the regularization proposals made by the Spanish tax authorities in 2015 regarding the years of 2011 and 2012 and entered into a settlement agreement regarding 2013.

'The Spanish Government in turn, through the tax department, issued a certificate in which it attested that he had regularised his position and was in compliance with all his tax obligations.'

Another big name with Real Madrid connections has been accused of tax fraud in Spain recently. Star striker Cristiano Ronaldo is alleged to have evaded €14.7m also relating to his image rights. Ronaldo denies the accusations and is said to be considering a transfer away from Spain. He is set to give evidence at a hearing on 31 July.