This evasion cost the Tax Agency €1.6 million in 2011 and nearly €1.7 million in 2012.
However, he struck a deal with Spanish prosecutors past year, which was ratified at a court on Tuesday.
The former Chelsea and Inter Milan boss has been commanded to pay a fine of more than €3 million. He has already paid €1.14 million of this.
Spanish prosecutors said the former Manchester United manager failed to declare revenues from image rights in Spanish tax declarations from 2011 and 2012, when he was coach of Real Madrid, "with the aim of obtaining illicit profits".
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According to the agreement seen by AFP, The Special One accepted a one-year jail sentence, which was immediately commuted to a fine of 182,500 euros (208,461 US dollars).
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The Sunderland plant, which has been active since 1986, employs nearly 7,000 people and produces around 2,000 cars a day. In 2016 the carmaker said it would build the new vehicle in the United Kingdom after "assurances" from the government.
Spain rarely enforces sentences of less than two years for non-violent or first-time offenders.
Mourinho has previously denied owing money to the Spanish state.
He was sacked in December by Manchester United after the Premier League club, who won the last of their record 20 top flight league titles in 2013, endured their worst start to a season for 28 years.
Messi was found guilty three years ago, along with his father, on three counts of defrauding tax authorities of 4.1 million euros (then $4.6 million) on income made from image rights.
Marcelo Vieira, who still plays for the club, accepted a four-month suspended jail sentence last September over his use of foreign firms to handle nearly half a million euros in earnings.