Manchester United manager and former Real Madrid coach Jose Mourinho has been accused of tax fraud worth 3.3 million euros (£2.9 million) by a Spanish state prosecutor.
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 14.7 million euros (£12.9 million).
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 4.1 million euros (£3.6 million) 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.
Why are you making commenting on The Herald only available to subscribers?
It should have been a safe space for informed debate, somewhere for readers to discuss issues around the biggest stories of the day, but all too often the below the line comments on most websites have become bogged down by off-topic discussions and abuse.
heraldscotland.com is tackling this problem by allowing only subscribers to comment.
We are doing this to improve the experience for our loyal readers and we believe it will reduce the ability of trolls and troublemakers, who occasionally find their way onto our site, to abuse our journalists and readers. We also hope it will help the comments section fulfil its promise as a part of Scotland's conversation with itself.
We are lucky at The Herald. We are read by an informed, educated readership who can add their knowledge and insights to our stories.
That is invaluable.
We are making the subscriber-only change to support our valued readers, who tell us they don't want the site cluttered up with irrelevant comments, untruths and abuse.
In the past, the journalist’s job was to collect and distribute information to the audience. Technology means that readers can shape a discussion. We look forward to hearing from you on heraldscotland.com
Comments & Moderation
Readers’ comments: You are personally liable for the content of any comments you upload to this website, so please act responsibly. We do not pre-moderate or monitor readers’ comments appearing on our websites, but we do post-moderate in response to complaints we receive or otherwise when a potential problem comes to our attention. You can make a complaint by using the ‘report this post’ link . We may then apply our discretion under the user terms to amend or delete comments.
Post moderation is undertaken full-time 9am-6pm on weekdays, and on a part-time basis outwith those hours.
Read the rules here