The Spanish prosecutor's office announced on Tuesday that it has filed a complaint in a Madrid court against the Portuguese coach regarding tax irregularities.
The state prosecutor based the accusations on information provided by Spain's Tax Office, which indicate that Mourinho used shell companies in the Virgin Islands and Ireland to "hide profits made from image rights".
The prosecutor said Ronaldo used shell company in the Virgin Islands to cheat on his taxes.
The Portugal captain has been accused of four counts of tax fraud relating to the image rights payments. They also said they signed another related statement for 2013.
Soccer star Cristiano Ronaldo has been summoned to appear before a Spanish judge in July for tax fraud in Spain, and soccer coach Jose Mourinho may be next.
The football world in Spain has been rocked by charges of tax evasion or corruption pressed against some of its top stars. Gestifute also denied designing ways to help clients evade millions in taxes.
Barcelona's Lionel Messi was convicted of tax fraud a year ago and given a 21-month prison sentence, although under Spanish law he did not have to spend time behind bars.
Spanish press reports that he's ignored pleas from manager Zinedine Zidane to reconsider his decision, stating he believes strongly it's time to move on.