The gala takes place on Monday January 9 in Zurich’s Kongresshaus, but Madrid have a Copa del Rey game away to Malaga the next day and the duo do not want to disrupt their preparations for the match.
Therefore, Mourinho and Ronaldo, along with the rest of the players and coaches at the Bernabeu, have made the decision not to travel to Switzerland for the star-studded event.
"No Real Madrid players or any of the coaching staff will be attending the Ballon d'Or because of Tuesday's game against Malaga," a club spokesman told Goal.com. "Zinedine Zidane and Emilio Butragueno will represent the club [at the gala]."
Ronaldo faces fierce competition from Barcelona duo Lionel Messi and Xavi for the prestigious individual trophy, while Mourinho is nominated for the coach award together with Manchester United boss Alex Ferguson and Barca's Pep Guardiola.
Madrid lead Malaga 3-2 from the first leg of the sides' Copa del Rey last-16 tie and should the holders progress they are likely to face Barca, who beat Osasuna 4-0 on Wednesday, over two games in the quarter-finals.
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