Ronaldo summoned to court, Mourinho accused of tax fraud

Mourinho, 54, is accused of two counts of tax fraud - €1.6m in 2011 and €1.7m in 2012.

Zidane will aim to strengthen his squad even further during this transfer window but will surely be concerned about the prospect of losing Cristiano Ronaldo, who no longer wants to play in Spain having been accused of tax evasion.

Reports have since suggested that Ronaldo may have chose to leave Real Madrid amid claims he is angry at his treatment by Spanish authorities and that Portugal has launched its own tax fraud probe into the world's highest paid athlete.

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

Real Madrid claimed a second successive Champions League crown this year and now Perez has set his sights on making it three in a row.

Lionel Messi, considered one of the top two players in the world along with Ronaldo, was handed a 21-month prison sentence for tax fraud past year.

Paul Pogba is now the most expensive player on the globe after United brought him back from Juventus last summer and Jose Mourinho's men would likely have to break the bank again to re-sign the Portuguese.

"The Spanish Government in turn, through the Tax Department, issued a certificate in which it attested that he had regularised his position and was in compliance with all his tax obligations".

Last week, Ronaldo was accused by a state prosecutor of four counts of tax fraud totaling 14.7 million euros ($16.5 million).

The 29-year-old and his father Jorge Horacio Messi were found guilty of using companies in Belize, Britain, Switzerland and Uruguay to avoid paying taxes on 4.16 million euros of Messi's income earned from his image rights from 2007-09.

But the situation has stuck in the craw for Ronaldo, leading the Portugal captain to tell those close to him that he wants to quit the club and the country. 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.