Jose Mourinho is the latest person to be targeted by authorities in Spain over alleged tax fraud.
Portuguese-born Mourinho is accused of defrauding Spain of €3.3m (£2.9m; $3.6m) in taxes between 2011 and 2012. He has yet to comment on the claim.
He is accused of “two offences against the public treasury,” the office said in a statement.
A prosecutor said he did not declare income from the use of his image rights in order to get an “illicit benefit”.
The allegations come days after Cristiano Ronaldo, whom Mourinho coached at Real Madrid, was also accused of tax fraud in a similar period.
Ronaldo, who denies the allegations, will testify in a Spanish court on the 31st of July.