The 54-year-old Portuguese, who coached Real Madrid from 2010 to 2013, was accused of “two offences against the public treasury,” the office said in a statement.
The announcement comes a week after Real Madrid's Portuguese star Cristiano Ronaldo was accused of evading €14.7 million in tax through offshore companies.
Ronaldo, 32, has denied the charges and is threatening to leave Spain after running into problems with tax authorities
SEE ALSO: Ronaldo won't quit amid tax probe, says Real Madrid club boss