The accusation against Mourinho comes a week after the Madrid-based prosecutor's office accused Real Madrid forward Cristiano Ronaldo of defrauding Spain's tax office of 14.7 million euros ($16.5 million).
Ronaldo is now on worldwide duty with Portugal at the Confederations Cup and was named man of the match after heading home his side's winning goal against the hosts Russian Federation.
The claims against Mourinho come amid a lengthening list of tax fraud cases involving soccer stars in Spain.
Mourinho managed Real Madrid between 2010 and 2013.
It was not immediately possible to reach Di Maria's representatives for a comment.
Ronaldo's future at Real Madrid looked guaranteed after lifting his third Champions League title with the club earlier this month, the Portugal global scoring twice in a 4-1 win over Juventus.
The maximum fine would be 255,500 euros (224,381.15 pounds), Reuters calculations showed, on top of a almost 2 million euro fine handed down as part of last year's sentence.
Spanish tax authorities believe Mourinho used an image rights company based in the British Virgin Islands that was part of a chain of companies including two in Ireland linked to Mourinho's agent Jorge Mendes. He has reportedly made a deal with Spanish authorities to avoid a Supreme Court trial, which found his fellow Argentina captain Lionel Messi guilty of tax evasion, sentencing the Barcelona forward to 21 months in prison.
Mascherano was also convicted of tax fraud last year and was given a suspended one-year sentence.
Time reported that an ongoing investigation found that voter data was manipulated in one local database, but found and corrected. Russian hackers hacked electroniс voting systems in at least 21 USA states during the presidential election campaign in 2016.
One of Modi's most famous videos displaying his penchant for camera was when he had visited the Facebook headquarter in the US. In the United States , the prime minister will attend a community reception tomorrow and hold talks with Trump on Monday.
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