Manchester United manager, Jose Mourinho has been summoned to appear in court in Madrid on November 3, 2017 over tax offences.
Mourinho is accused of having defrauded the Spanish tax authorities of €3.3m during his time as Real Madrid boss.
The football tactician is alleged to have defrauded €1.6m in 2011 and €1.7m in 2012 by failing to declare revenues from his image rights “with the aim of obtaining illicit profits”, a prosecutor said in a statement.
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, prosecutors said in June.