Earlier this month, a Spanish judge ruled that the 27-year-old and his father Jorge should stand trial for alleged tax evasion.
Messi and his father, who both deny any wrongdoing, have been accused of withholding £3.1m in unpaid taxes from the Spanish authorities between 2007 and 2009.
It has been alleged that a number of companies in Uruguay, Switzerland, Belize and Great Britain hid income from the former Ballon d'Or winner's image rights.
"In actual fact I want to be quite cautious over this [topic]," Jorge Messi told Spanish radio. "I have always said it, [Lionel] had absolutely nothing to do with it, so there is no need to talk about it. My lawyers are dealing with this issue so it's something with me and has nothing to do with him."
Messi confirmed his intention to appeal against the court summons.