Mourinho had been accused of committing a tax fraud while living in Spain, when he was the manager of Real Madrid.
Talking to reporters outside of court, as reported by Football Espana, Mourinho spoke out on the hearing, saying: "The information given to me was that my tax situation was totally within the law".
"I was informed that an investigation was opened and they told me that in order to regularize my situation I had to pay a certain amount of money", Mourinho said as he left a courthouse on the outskirts of Madrid. "I paid and signed with the state that I am in compliance and the case is 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. "I have nothing else to say".
Cristiano Ronaldo, Marcelo, Ricardo Carvalho, Angel Di Maria, Javier Mascherano, Radamel Falcao and Fabio Coentrao are among other players investigated by Spanish tax authorities.
However, asked if it was a "distraction" for him or his team ahead of the crunch clash at Stamford Bridge, Mourinho said: "No".
The 54-year-old Portuguese coach was in charge of Real Madrid from 2010 to 2013.
"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", he said on Thursday.
'To this date, neither the Spanish tax authorities, not the public prosecutor have contacted Jose Mourinho or his advisers who were hired for the inspection process.
"The investigation will carry on and therefore Mr Mourinho remains under investigation".
The money involves revenues from image rights.
The authorities allege that the two used tax havens in Belize and Uruguay to hide earnings from image rights.