Barcelona striker Lionel Messi and his father are being investigated in Spain for allegedly failing to pay €4m (£3.4m) in taxes.
Spanish officials allege that the pair filed fraudulent tax returns in 2007, 2008 and 2009.
Messi, 25, is thought to earn around €16m (£13.6m) per year with La Liga champions Barcelona.
He is yet to make a comment on the allegation.
