The player and his father Jorge, who manages his finances, are accused of defrauding the Spanish state of €4.16m in unpaid tax between 2007 and 2009.

Prosecutors say the two used shell companies in Belize to hide earnings from image rights.

Between 2007 and 2009, Messi earned €10.1m from sponsorship deals with some 20 companies, including Adidas and Pepsi.

But no income tax was paid on this money in Spain, his country of residence, because the Messis claimed to have sold his image rights to companies in Uruguay and Belize for a symbolic price.

The money then spread through the UK and Switzerland without any tax being paid on it while Spain’s tax office remained unaware that the real beneficiary was Messi.    

But Messi’s lawyers say he was unaware of what was being done with his earnings.

In August 2013, Messi and his father voluntarily made a €5m ‘corrective payment’ equal to the alleged unpaid tax plus interest.

The state legal service is asking for a jail sentence of 22 months and 15 days, and a fine equivalent to the amount defrauded.