Messi and his father Jorge have been under investigation over allegations of tax evasion relating to the taxes due on image rights and sponsorships since the summer of 2013.

The current charges relate to the years 2007 to 2009 and allege that Jorge Messi avoided paying tax on his son’s earnings by using offshore companies in Belize and Uruguay. Court papers suggest the amount of unpaid tax could total €4.1m (£3m).

In August 2013, Messi and his father paid back €5m to the Spanish state as a ‘corrective payment’ after being accused of filing false tax returns, but denied any wrongdoing. That sum was equal to the alleged unpaid tax plus interest.

Previously Messi has denied any knowledge of what was happening with the finances of his sponsorship deals. However, the judge involved in the latest case said:  ‘There are rational signs that the criminality was committed by both accused parties.’

Messi is reckoned to earn around $70m (£45m) annually, about a third of which comes from endorsements from companies such as Adidas, Pepsi and Gillette.

The latest court case will be held in Barcelona, at a date yet to be set.

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