Manchester United manager and former Real Madrid coach Jose Mourinho has been accused of tax fraud worth €3.3 million by a Spanish state prosecutor, using shell companies in the Virgin Islands and Ireland.
A statement issued by the section for economic crimes of Madrid's provincial state prosecutor's office said its investigations indicated that Mourinho committed two counts of tax fraud in 2011 and 2012.
The state prosecutor based the accusations on information provided by Spain's Tax Office, which indicates that Mourinho used shell companies in the Virgin Islands and Ireland to "hide profits made from image rights".
It will now be up to a judge to decide whether to take the matter to court.
Mourinho, 54, coached Madrid from 2010-13.
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 €14.7million.
The prosecutor said Ronaldo used a shell company in the Virgin Islands to cheat on his taxes.
Ronaldo has denied any wrongdoing.
Last year, Barcelona forward Lionel Messi and his father, Jorge Horacio Messi, were found guilty on three counts of defrauding tax authorities of €4.1million from income made from image rights.
The two were given 21-month jail sentences but neither is expected to serve prison time since it was a first offence and the sentence was under two years.