Messi scored his 76th goal of 2012 at the weekend and is just nine goals behind the record held by former Bayern Munich striker Gerd Muller, who scored 85 goals in a single year in 1972.
"Leo is the number one. After that, people vote for whoever they see fit," Iniesta told AS.
"Not just for his goals, but for his overall play. He has a huge impact on the team, he is unique and decisive, and that's why he beats all the records.
"What makes the people of Barcelona happy is that there is still a lot to come. Cristiano is one of the big contenders for this award, and all individual prizes."
Barcelona currently top La Liga with 31 points.