The Man Utd manager claimed it was case closed as far as he was concerned in a brief statement to waiting reporters as he left a criminal court in Madrid following a five-minute hearing behind-closed-doors.

He insisted he had left Spain four years ago with the “information and conviction his tax situation was perfectly legal” and regularised his situation a couple of years later after he was told to pay more cash following a tax probe.

Speaking to reporters outside Pozuelo de Alarcon Court of Investigation number four before jumping in a taxi to leave the area, he added: “I answered, I didn’t contest it, I paid and I signed an official agreement with the state under which everything was definitively closed.

“That’s why I’ve been here five minutes today to say to the judge exactly what I’m telling you.”

“I answered, I didn’t contest it” Jose Mourinho
But a court source said after the brief hearing the criminal investigation would continue.

He said: “The judicial investigation continues. Mr Mourinho only answered the questions of his lawyer during his court quiz and not those of the other lawyers present including the state prosecutor.

“The investigation will carry on and therefore Mr Mourinho remains under investigation.”

The official, speaking under condition of anonymity, said no conditions had been imposed on Mourinho before he was allowed to leave the court building.

Prosecutors allege Mourinho owes the Spanish state almost £2.9million in undeclared revenue relating to image rights in 2011 and 2012.

The allegations involve claims false information was given to Spain’s Tax Agency during a probe two years ago, prompting prosecutors to reopen a case that had been archived after Mourinho paid a six-figure fine.

Mourinho was summonsed to court following revelations by the European Investigative Collaborations (EIC) Consortium which includes Spanish newspaper El Mundo, German newspaper Der Spiegel and the Sunday Times.

One of the claims is that the Spanish taxman was supplied with fictitious expenses to make it appear an offshore shell company Mourinho benefitted from was functioning as an active firm.

El Mundo reported this morning Mourinho would fight the new Spanish Tax Agency offensive, claiming he considered himself to be a “victim” of a “witch-hunt” against the clients of super-agent Jorge Mendes.

Cristiano Ronaldo, 32, another of Mendes’ clients, is also facing an ongoing tax fraud investigation.