Manchester United boss Jose Mourinho has been accused of tax fraud by Spanish prosecutors, who are investigating his time in charge at Real Madrid.

Spanish prosecutors said on Tuesday that they had filed the claim against Mourinho on two counts of tax fraud from 2011 and 2012.

The Portuguese manager is alleged to owe tax authorities €3.3m (£2.9m) for failing to declare revenues from his image rights “with the aim of obtaining illicit profits”, a prosecutor said in a statement.

The players Mourinho has fallen out with Show all 14 1 /14 The players Mourinho has fallen out with The players Mourinho has fallen out with The players Jose Mourinho has fallen out with Mourinho's treatment of the young full-back Luke Shaw has made headlines, with the manager angrily accusing the 21-year-old of not applying himself in training, before hinting he could farm the player out on loan. But Shaw is far from the first player Mourinho has spectacularly fallen out with... Getty The players Mourinho has fallen out with Vitor Baia The former Portugal goalkeeper started and ended a glittering career at Porto, having also spent two years at Barcelona. But Baia did not have it all his own way during his second spell, losing his first-team place and suspended for disciplinary reasons in Mourinho's maiden season as boss following a reported training ground row with his compatriot. Baia remained at the club until he retired in 2007, three years after Mourinho left for his first stint at Chelsea. AFP/Getty The players Mourinho has fallen out with Ricardo Quaresma Quaresma was meant to be Inter's star player under Mourinho, but the manager grew impatient with his ill-discipline and resorted to critiquing him in the press, which didn't go down well with the player. “My biggest regret was joining Inter," Quaresma later said. "I felt on the margins of the squad and woke up crying when I had to attend training sessions." Getty The players Mourinho has fallen out with David Suazo Mourinho failed to give David Suazo much of a chance when he took over at Inter in 2008 and criticised him in the press before farming him out on loan to Benfica. “Mourinho is arrogant and selfish, and likes to assert his dominance,” Suazo later told the Honduran publication, Diez. AFP/Getty The players Mourinho has fallen out with Romelu Lukaku "The thinking behind the move was the fact that Romelu was always very clear with us, in his mentality, in his approach, he was not highly motivated to come to a competitive situation at Chelsea," Mourinho said after allowing Lukaku to leave Chelsea for Everton in 2014, for £28m. The striker has recently been linked with a summer move to Mourinho's United, for £65m. Getty The players Mourinho has fallen out with Kevin de Bruyne The Belgian infamously revealed that he gave up on his Chelsea career after Mourinho had embarrassed him in front of his team-mates. “He called in all the attacking midfielders,” said De Bruyne of his final weeks in west London. “He showed us the stats of his six players - assists, goals, passing percentage, key passes, dribbles. He wanted to prove I didn't perform on the level of the others. I simply answered him: ‘Sorry, that's not logical. I've played less games than the others. How can you compare me to the others?’ That was just not fair in my eyes.” AFP/Getty The players Mourinho has fallen out with Juan Mata Mata became a fans' favourite at Stamford Bridge after arriving at Chelsea from Valencia in 2011. However, the Spaniard struggled to adapt to Mourinho's style of play during his second spell in charge of the Blues and was sold to Manchester United in 2014. Mata and Mourinho were later reunited at Old Trafford and the former has now become an important player for his manager in Manchester. Getty The players Mourinho has fallen out with Iker Casillas The Madrid legend was one of the first players Mourinho fell out with after joining the club in 2010. Mourinho was disgusted that Casillas regularly spoke to Barcelona players and was said to be suspicious of his girlfriend, who worked as a journalist. “Mourinho saw him as a grass, a mole, a traitor and an egoist,” Diego Torres wrote in his biography, 'The Special One'. Getty The players Mourinho has fallen out with Sergio Ramos Current Real captain Ramos was a key player during Mourinho's three year stay in Madrid, although the pair were far from friends. Ramos went public with his dismay at Mourinho's treatment of Mesut Özil and insisted in a 2014 interview that he had forgotten who Mourinho was. AFP/Getty The players Mourinho has fallen out with Pepe The pair frequently bickered during Mourinho's time at Real, although like Ramos, Pepe remained a key part of Madrid's starting XI. Pepe accused Mourinho's treatment of his friend Casillas as being "not adequate". Mourinho replied: "It is easy to analyse the Pepe thing. His problem has a name, and it is Raphael Varane," suggesting that Pepe wasan inferior player to the emerging 20 year old. AFP/Getty The players Mourinho has fallen out with Pedro Leon Similar to Luke Shaw, Pedro Leon was a young player inherited by Mourinho whom he almost immediately dismissed. The Guardian's Sid Lowe reported that "Mourinho told Leon that even if the team plane crashed without him on it and he was the only man available, he still would not play the following week." Leon accused Mourinho of workplace bullying before being sold to Getafe. AFP/Getty The players Mourinho has fallen out with David Luiz Mourinho sold Luiz upon his return to Chelsea and insisted that the defender "would not be missed". The pair have regularly traded jibes since and Luiz perhaps got the last laugh when Chelsea resigned him in 2016, under Antonio Conte. AFP/Getty The players Mourinho has fallen out with Bastian Schweinsteiger Frustrated with Schweinsteiger's habit of flying back to Germany when injured, Mourinho banished the veteran midfielder to training with the reserves. However, in a possible sign that he had mellowed, Mourinho later admitted to feeling regret over his handling of the player. "After knowing him as a person and a professional and the way he was respecting my decisions as a manager, yes I regret [it] and there is no problem for me to admit it, because I have told him," he said after selling the midfielder to the Chicago Fire. Getty The players Mourinho has fallen out with Luke Shaw Mourinho's rant on Shaw's lack of effort in recent months was one of his most explosive yet. “It is difficult for him to be on the bench,” Mourinho said. “I cannot compare him with Ashley Young, with Matteo Darmian, with Daley Blind. I cannot compare the way he trains, the way he commits, the focus, the ambition. I cannot compare. He is a long way behind.” Getty

Under Spanish law, the tax office can investigate alleged fraud up to four years back in its records, with their tax year running the course of a normal calendar year ending on 31 December – unlike in the UK.

However, tax returns can be filed up to six months after the end of the tax year, meaning any earnings in 2012 could have been paid as late as 30 June 2013, which enables Spanish tax authorities in 2017 to look back that far in their records to identify potential tax fraud. Mourinho left Real Madrid in the summer of 2013.

The 54-year-old already settled a previous claim against him in 2014 which resulted in a penalty of €1.15m, but tax authorities later found that some of the information presented in that settlement was incorrect, the prosecutors said.

Mourinho spent three years in Madrid and won the title in 2012 (Getty)

Mourinho has hit back against the most recent allegations, however, insisting that he has not received any contact from Spanish prosecutors and that his taxes are in check.

A statement published on his behalf read: "Jose Mourinho has not received any notification with regards to the news published today.

"To this date, neither the Spanish tax authorities, not the public prosecutor have contacted Jose Mourinho or his advisers who were hired for the inspection process.

"Jose Mourinho, who lived in Spain from June 2010 until May 2013, paid more than €26m in taxes, with an average tax rate over 41 per cent, and accepted the regularisation proposals made by the Spanish tax authorities in 2015 regarding the years 2011 and 2012 and entering into a settlement agreement regarding 2013."

The Portuguese is the latest big name in football to have been accused of tax fraud in Spain, after Barcelona star Lionel Messi who was given a 21-month jail term.

And it comes immediately after it was announced that Cristiano Ronaldo will testify in his own tax fraud case next month.

The Real Madrid star is accused of defrauding Spanish authorities of €14.7m between 2011 and 2014 and will now testify on 31 July, it has been confirmed.

Ronaldo took legal advantage of what is known in Spain as “the Beckham law” - which allows foreign sportspersons to pay 24.75 per cent income tax, rather than the 48 per cent applied to Spanish nationals. Athletes must still, however, pay taxes on other incomes earned in Spain.

In Ronaldo’s case, the former Manchester United winger is accused of having diverted some €150m of advertising revenue through a shell company in the British Virgin Islands.