"I did not complain (or) appeal and I paid and I signed an agreement and a compliance act with the state, saying the everything was closed".
Making an appearance at the Court of First Instance and Instruction in Madrid on Friday, Mourinho told reporters "the case is closed", and he had come to settle it, ESPN writes.
The Manchester United manager left the court in Pozuelo to the west of Madrid insisting that the only problem he had with the brief appearance was that he had been forced to reschedule training.
The 54-year-old was accused by Spanish prosecutors of defrauding the country's tax authorities of €3.3m (£2.9m) in unpaid taxes in 2011 and 2012. "I have nothing more to say".
However, according to documents held in the Madrid branch of the public prosecutor's office, between 2011 and 2012 Mourinho filed tax returns in a timely manner but allegedly without declaring revenues derived from personality rights.
Mourinho signed a work contract with Real Madrid on March 31, 2010 and moved his residence to Madrid, thus acquiring a tax status as a fiscal resident in Spain.
In June, it was confirmed that the high-profile Portuguese football manager faced two counts of tax fraud totalling €3.3m (£2.9m, $3.85m) dating back to 2011/12.
However, asked if it was a "distraction" for him or his team ahead of the crunch clash at Stamford Bridge, Mourinho said: "No".
Mourinho, who is believed to have paid the disputed amount in full, said: "I was told that my tax situation was completely legal".
United travel to Chelsea for a crucial Premier League cracker on Sunday and Friday's hearing was already affecting preparations as the prematch news conference was brought forward to Thursday so that he could attend.
Messi and his father Jorge Horacio Messi were found guilty of using companies in Belize, the United Kingdom, Switzerland and Uruguay to avoid paying taxes on 4.16 million euros of Messi's income earned from his image rights from 2007 to 2009.