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Manchester United manager Jose Mourinho has appeared before a Spanish court on Friday morning to finish off his tax fraud case.

After a brief hearing, he told media upon leaving the court: "I was told that my tax situation was completely legal.

"A few years later I was told that there was an investigation opened and they told me that to regularise my situation I had to pay sum X.

"I did not answer, I did not argue, I have paid and signed with the state that I am definitely in compliance and the case is closed. That is why I am here, nothing else."

Prosecutors at Spain's Hacienda tax authority had accused Mourinho of using companies in Ireland, New Zealand and the British Virgin Islands to hide image rights income received when he was Real Madrid manager in 2011 and 2012.

Mourinho said in a statement earlier this year that he had paid €26m in taxes during his three years living in Spain as Madrid coach and had previously "entered into a settlement agreement regarding 2013."

The court time appeared to affect Manchester United's preparations for their match against Chelsea at Stamford Bridge on Sunday but Jose Mourinho was quick to dismiss suggestions that it did.

When asked if it was a "distraction" for himself or his team ahead of the crunch clash at Stamford Bridge, Mourinho said: "No. It's just a change of normal training time because I want to be there and I can't be there in the morning so I have to change the timings."

Manchester United's brilliant start to the premier league campaign appeared to experience a stutter after a draw against Liverpool and a defeat in the hands on newcomers Huddersfield Town. 

United however had a positive result in their last Premier League outing where they defeated Tottenham by 1-0 and if they can defeat Chelsea on Sunday, it would certainly uplift the mood at Old Trafford and pile up more pressure on Manchester City who currently sit at the top of the league with 5 points.