Lionel Messi and his father will appear in Spanish court on 17 September charged with tax fraud.
The duo are accused of defrauding the Tax Agency of more than €4 million between 2006 and 2009. The fraud is alleged to have started when his father was in charge of his financial affairs.
Companies based in Britain, Switzerland, Belize and Uruguay were allegedly used to keep Messi's income out of the sight of tax authorities.
Regarded as one of the greatest footballers to have played the game, Messi has won four successive Ballon d'Or accolades and is a three-time Champions League winner with Barcelona.