Prosecutors claim that the Portuguese manager - who took over at Manchester United previous year - failed to declare income of 1.6 million euros in 2011 and 1.7 million euros in 2012.
He also claimed he has not spoken with the player, who is representing Portugal at the Confederations Cup in Russian Federation.
The Spanish prosecution in the indictment alleged that Ronaldo had evaded tax "in a conscious and voluntary manner".
'Transformers: The Last Knight' Opens to Franchise Low $69.1 Million
The Tupac Shakur biopic brought in $5.9 million in its second weekend, down a brutal 78% from last weekend's impressive start. Almost a month after opening, Patty Jenkins and Gal Gadot's Wonder Woman continues to be a major draw.
The 54-year-old Mourinho, who coached Real Madrid from 2010 to 2013, was accused of "two offences against the public treasury", the prosecutor's office said in a statement.
"I believe everyone must comply with their tax obligations, and I know that Cristiano always does things the right way". His release clause is €1billion and although a transfer would not be as much, it would likely be at least £130m.
Another Mendes client, Colombian striker Radamel Falcao, is suspected of failing to correctly declare 5.6 million euros of income earned from image rights between 2012 and 2013 while he was at Atletico Madrid.
They were strong words of support for Ronaldo from Perez and now Spanish newspaper AS are suggesting the intervention has led to a softening of the player's stance on leaving Real Madrid.
Germany eliminate African champions Cameroon from Confederations Cup
Cameroon , who lost to Chile and drew with Australia in their previous group games, squandered most of their possession. The Arsenal forward then swung in a cross which Vargas headed narrowly wide of the unguarded goal.
However, club president Florentino Perez disclosed that no offers had been received to tempt Ronaldo away and Real was determined to keep him.
Perez, a 70-year-old construction magnate said to be close to Ronaldo, was elected unopposed on Monday for a third term in charge of Europe's most successful club.
Portuguese sports daily A Bola had also claimed that Perez had already been informed of the player's decision.
In March, a day after being summoned to answer a judge's questions regarding the fraud investigation, Di Maria paid 1.45 million euros ($1.6 million) to Spain's Tax Office.
Obama So Sure Clinton Would Win, He Didn't Stop Russian Meddling
Sure, the amateur president has a steep learning curve, and he appears to struggle to keep up with current events. Some top Democrats have begun downplaying Russian Federation in response to the Washington Post report.
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