Former Real Madrid manager Jose Mourinho is reported to be in the sights of the Spanish tax authorities, just a week after Barcelona superstar Lionel Messi was issued with court summons to defend himself against claims of fraudulent activity.

According newspaper Sport, Mourinho is among several high-profile targets for the Spanish treasury alleged to have avoided paying the correct amount of tax by paying earnings into accounts based in tax havens.

The Chelsea boss is reported to feature on a list drawn up by the treasury, which includes individuals with large incomes, with Messi the most high-profile of those to have been publicly accused by officials.

Messi has been accused of defrauding the state of more than €4 million, and must appear in front of a judge at the Gava courthouse - based in the area of Barcelona where he lives - with a maximum penalty of six years in prison if he is found guilty.

The Barcelona forward, however, is reported to gave paid back over double the amount he is alleged to have owed to the tax authorities, while his legal representatives have maintained Messi is innocent of all charges.

As far as Mourinho is concerned, there have been no official complaints made against the Portuguese - who left the Santiago Bernabeu for Stamford Bridge earlier this month - and it is unclear if the Chelsea chief will be charged.

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