Spanish prosecutors said yesterday they had filed a claim against Manchester United manager Jose Mourinho on two counts of tax fraud dating back to when he coached Real Madrid.
The accusation against Mourinho comes a week after the Madrid-based prosecutor's office accused Real Madrid forward Cristiano Ronaldo of defrauding Spain's tax office of 14.7 million euros (£12.9 million).
The 32-year-old is understood to want to leave Madrid this summer following allegations of tax fraud, but Pepe - a former teammate of Ronaldo at the Bernabeu - insists that the four-time Ballon d'Or victor is still "completely motivated" to help his country.
Prosecutors accuse the Portugal global of evading tax via a shell company based in the British Virgin Islands and another in Ireland, known for its low corporate tax rate.
The complaint was made in court on Tuesday and relates to the Portuguese coach's time in charge of Real Madrid.
The Euro 2016 champions are now competing at the Confederations Cup in Russian Federation, but their campaign has been largely overshadowed by the uncertainty surrounding captain and talisman Ronaldo.
In three years with Real Madrid, Mourinho won La Liga (2012) and the Spanish Cup (2011).
The prison term will be suspended as is common in Spain for first offences for non-violent crimes carrying a sentence of less than two years. But tax authorities later found that some of the information presented in that settlement was incorrect, the prosecutors said.
Former Barca defender Javier Mascherano also agreed a one-year suspended sentence with authorities for tax fraud last year.