Among the clubs reported to be interested in Ronaldo is former team Manchester United for a fee which could hit 200 million euros, with a possible get-out clause of one billion euros.
Mourinho was accused by a state prosecutor of defrauding Spain's Tax Office of $3.7 million.
"Jose Mourinho has not received any notification with regards to the news published Tuesday".
The 54-year-old Portuguese, who coached Real Madrid from 2010 to 2013, was accused of 'two offences against the public treasury, ' the the public prosecutor's office in Madrid said in a statement.
"The Spanish government, at the time and through the revenue service, confirmed with a certificate that they had reviewed the situation and that we were up to date with our tax obligations", Gestifute said.
They said Mourinho had already settled a previous claim relating to his Spanish taxes after a 2014 inquiry, which resulted in a penalty of 1.15 million euros. If he were to leave, Ronaldo would likely break the world-record transfer fee for the second time in his career.
Spanish authorities have also recently filed papers against Real Madrid star Cristiano Ronaldo, who is accused of evading tax of some €14.7m by hiding income from image rights.
Last year, Barcelona forward Lionel Messi and his father, Jorge Horacio Messi, were found guilty on three counts of defrauding tax authorities of €4.1m (£3.6m) from income made from image rights.
According to media reports Ronaldo is unsettled at Real Madrid because he believes the European champions did not back him as fully as he had hoped in his dispute with the taxman.
Something really freakish would have to happen for him to leave this club.
He scored eight goals and made six assists in La Liga for Real Madrid last season but only made 13 starts in the Spanish top flight.
Ronaldo is with Portugal at the FIFA Confederations Cup in Russian Federation and has not said anything about his future since the A Bola story was published.