Argentina and Paris Saint-Germain star Angel di Maria has been handed a hefty fine and a prison sentence over a charge of tax fraud of 1.3 million euros ($1.4 million), Spanish authorities announced on Wednesday.
Mourinho apparently wants a marquee attacker, and it has emerged that Neymar is seemingly the Portuguese manager's ultimate prize.
The claims against Mourinho come amid a lengthening list of tax fraud cases involving football stars in Spain.
Like many others, the investigation into Mourinho focuses on image rights, adds the paper, with the current Man Utd boss accused of trying to gain an "illicit benefit".
The 54-year-old Mourinho was Real Madrid coach from 2010-13.
The prosecutor said Ronaldo used a shell company in the Virgin Islands to cheat on his taxes.
After leaving Madrid, he returned to England for a second spell with Chelsea before joining United, with whom he won the Europa League and the League Cup in the season just finished.
Under Spanish law, a first-time offender is not required to serve time in jail for a sentence below two years.
Mascherano was also convicted of tax fraud last year and was given a suspended one-year sentence.