In its decision, made public on Wednesday, the provincial high court in Barcelona said it believed there was evidence that Messi and his father Jorge – whether knowingly or not – benefited from a complex network of companies that kept €4.1m (£3m) from Spanish tax authorities between 2007 and 2009.
No date has been set for the trial of the 28-year-old footballer, an Argentine native who plays for soccer giant Barcelona.
Ell Pais reported that lawyers acting on behalf of the Spanish tax authorities had demanded 22-month jail sentences for both Messi and his father.
Messi’s lawyers had argued that the player had “never devoted a minute of his life to reading, studying or analysing” the contracts, the newspaper said.
No impunity
In June, the high court in Barcelona ruled that Messi should not be granted impunity for not knowing what was happening with his finances, which were being managed in part by his father.
The income related to Messi’s image rights, including contracts with Banco Sabadell, Danone, Adidas, Pepsi-Cola, Procter and Gamble, and the Kuwait Food Company.
Messi and his father made a voluntary €5m “corrective payment” – equal to the alleged unpaid tax plus interest – in August 2013.
