A prosecutor claimed Mourinho benefited from not declaring his income from the use of image rights.
But the Portuguese says his taxes are in check and he has not heard from the prosecutor or any body regarding the allegation.
A statement published on Mourinho’s behalf read: “Jose Mourinho has not received any notification with regards to the news published today.
“To this date, neither the Spanish tax authorities, not the public prosecutor have contacted Jose Mourinho or his advisers who were hired for the inspection process.
“Jose Mourinho, who lived in Spain from June 2010 until May 2013, paid more than 26 million euros in taxes, with an average tax rate over 41%, and accepted the regularisation proposals made by the Spanish tax authorities in 2015 regarding the years 2011 and 2012 and entering into a settlement agreement regarding 2013.
“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.”
Mourinho spent three seasons with Real Madrid before departing in 2013, and subsequently returning to Chelsea.
He won one La Liga title with Los Blancos.
The allegations come after Real superstar Cristiano Ronaldo was accused of tax evasion.
The Portuguese superstar has launched a staunch defence and claimed he is ready to quit the club as a result but will testify in a case.
Lionel Messi was last year convicted of defrauding the Spanish state in unpaid taxes on image rights.
He was handed a 21-month sentence, alongside his father Jorge, while Neymar will also stand trial later this year over his move to Barcelona from Santos.
Barca president Josep Maria Bartomeu and his predecessor Sando Rosell will also go on trial over allegations of fraud and corruption.