MADRID (AFP, REUTERS) - Manchester United manager Jose Mourinho was on Tuesday accused of evading €3.3 million (S$5.1 million) in tax at Real Madrid, the public prosecutor's office in Madrid announced.

The 54-year-old Portuguese, who coached the Spanish La Liga giants from 2010 to 2013, was accused of "two offences against the public treasury," the office said in a statement.

Mourinho left Real in 2013 to manage English Premier League club Chelsea for a second spell before signing with United in 2016.

Prosecutors said he had failed to declare revenues from his image rights in his Spanish income tax declarations from 2011 and 2012, "with the aim of obtaining illicit profits".

They said Mourinho had already settled a previous claim relating to his Spanish taxes, which resulted in a penalty of €1.15 million in 2014. But the tax authorities later found that some of the information presented in that settlement was incorrect, the prosecutors said.

The announcement comes a week after Real's Portuguese star Cristiano Ronaldo was accused of evading €14.7 million in tax through offshore companies.

Judicial sources said yesterday that he has been called to testify on July 31 in Madrid on allegations that he hid income from the authorities between 2011 and 2014, according to a report in El Confidencial newspaper on Tuesday.

Ronaldo, 32, has denied the charges and is threatening to leave Spain after running into problems with the authorities.