United boss to face tax hearing in Madrid

It was alleged Mourinho owes the Spanish state almost £2.9million in undeclared revenue related to image rights in 2011 and 2012 - a claim that has been strenuously denied by his representatives.

Speaking after leaving the court in Pozuelo de Alcarcon to answer charges of tax fraud, Mourinho said that "the case is closed" and that he only attended the hearing to settle the matter.

The money in question involves revenues from image rights, not salary paid by Real Madrid.

"I left Spain in 2013 with the information and the conviction that my tax situation was perfectly legal", Mourinho said. A few years later I was told that there was an investigation opened and they told me that to regularise my situation I had to pay sum X.

"I did not complain or appeal", he continued.

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Mourinho is the latest in a long list of high-profile football figures to be targeted in Spain.

After the tax fraud accusations were announced in June, the agency that represents Mourinho, Gestifute, released a statement saying that the coach paid "more than 26 million euros ($30.3 million) in taxes, with an average tax rate over 41 percent, and accepted the regularization proposals made by the Spanish tax authorities in 2015 regarding the years of 2011 and 2012 and entered into a settlement agreement regarding 2013". "I have paid and signed with the state to say I am definitely tax compliant". But the case had not been closed and Mourinho was called before an investigating judge at 10am on Friday, arriving at the same court room where Ronaldo had appeared in the summer just after 9.30. "So when he told me, "You can have him if you want", of course I want".

"The Spanish government in turn, through the tax department, issued a certificate in which it attested that he had regularised his position and was in compliance with all his tax obligations". Messi was fined €2.1m and received a 21-month prison sentence a year ago after he and his father were found guilty of defrauding the tax department to the tune of €4.1m.

Jose Mourinho hit out at Manchester United fans following last weekend's Premier League victory over Tottenham for what he perceived as a lack of support for the striker.