Manchester United manager Jose Mourinho has been accused of tax fraud by Spanish prosecutors, which are investigating his three-year spell at Real Madrid.
Mourinho is yet to release a statement about the allegations.
According to Spanish prosecutor files, seen by the BBC and Reuters, he is accused of two counts of defrauding Spain out of a total of €3.3 million (£2.9 million, $3.6 million) in taxes between 2011 and 2012. Mourinho was the manager Real Madrid from 2010 to 2013.
The prosecutor claims that Mourinho did not declare income from the use of his image rights in order to get an “illicit benefit.”
Since 2013, Mourinho has spent the past four years managing British football clubs - Chelsea from 2013 to 2015 and then Manchester United since 2016.
Mourinho is the latest high-profile person in football to be accused of tax fraud in Spain. On June 13, Spanish authorities filed a lawsuit against Real Madrid forward Cristiano Ronaldo for an alleged €14.7 million (£13 million) tax fraud.
The Madrid prosecutor's office said Ronaldo, 32, used a "business structure" he created in 2010 to shelter income he received from image rights in the Virgin Islands from 2011 to 2014.
Lionel Messi and his father Jorge, who managed his finances, were convicted of defrauding Spain of €4.1 million (£3.5 million) in taxes in 2016.
This story is developing ...