Spain rarely enforces sentences of less than two years for non-violent or first-time offenders.
The prosecutors' office in Madrid confirmed to ESPN FC that Mourinho appeared before a judge in a Madrid court to ratify the plea bargain agreement he had reached with the tax office. These charges relate to undeclared revenue regarding image rights in 2011 and 2012, when Mourinho was manager of Real Madrid.
The Spanish tax ministry and Mourinho agreed to exchange the 12-month prison sentence with a daily fine of €250 for 24 months, which amounts to €182,500.More news: Lakers Rumors: LA reportedly pulls out of Anthony Davis sweepstakes
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Mourinho was accused of defrauding Spanish tax authorities of 3.3 million euros (US$3.7 million) in unpaid taxes.
He is the latest high-profile football personality to strike a deal with Spanish authorities, which are pursuing a crackdown on tax evasion or fraud by the country's many resident star players. The Portugal forward received a two-year suspended sentence and was ordered to pay almost 19 million euros (US$21.7 million) to Spanish authorities.
A number of prominent figures in world soccer, including former Madrid striker Cristiano Ronaldo, his ex-teammate Marcelo and Barcelona forward Lionel Messi, have been punished for tax offenses in the last two years.