Ronaldo, the reigning Ballon d'Or award victor, last week said he's being unfairly treated by Spain's tax authorities, whose "persecution" has made him determined to leave Real Madrid and the country, a source confirmed to ESPN FC.
They are also accusing him of "voluntarily" refusing to include €28.4 million in income linked to the sale of his image rights for the 2015 to 2020 period to a Spanish company. "Up to this point, neither Hacienda [the tax office] nor the prosecutors have contacted Jose Mourinho or the advisers who were under contract during the [tax] inspection process", Gestifute said in a statement.
Mourinho, 54, is accused of two counts of tax fraud - €1.6m in 2011 and €1.7m in 2012.
"But will he leave Real Madrid?".
For his part, Ronaldo has denied the tax evasion accusations.
"The Spanish government in turn, through the tax department, issued a certificate (pictured left) in which it attested that he had regularised his position and was in compliance with all his tax obligations".
Ronaldo is threatening to leave Spain after running into problems with tax authorities.
The two Portuguese men, who are facing charges over alleged tax fraud in Spain, initially transferred their image rights to companies in the British Virgin Islands, before also ceding them to MIM and Polaris in Dublin.
In March, a day after being summoned to answer a judge's questions regarding the fraud investigation, Di Maria paid 1.45 million euros ($1.6 million) to Spain's Tax Office.
"What is very important for me is to insist that no one is a criminal if he is not convicted", Montoro told a press conference.
Last year, Messi and his father, Jorge Horacio Messi, were found guilty on three counts of defrauding tax authorities of 4.1 million euros ($4.6 million) from income made from image rights.
The current Ballon D'Or holder, who arrived at the Bernabeu from Old Trafford in 2009, no longer wants to play in Spain amid a series of tax fraud allegations.