José Mourinho has been accused of tax fraud in Spain.
The Manchester United boss is being investigated by Spanish prosecutors for alleged offences during his time as Real Madrid's head coach.
The Portuguese manager is accused of defrauding Spain of €3.3m (£2.9m; $3.6m) in taxes between 2011 and 2012.
A prosecutor says he did not declare income from the use of his image rights in order to get an "illicit benefit".
The investigation comes as other big names in Spanish football have been accused of tax fraud recently.
Real Madrid forward Cristiano Ronaldo has been accused of defrauding tax authorities of €14.7m, by also hiding his income from image rights.
Ronaldo, who played under Mourinho at Real, shares the same agent with his former boss.
He denies the accusations and is threatening to leave Spain, prompting wide speculation in transfer gossip columns.