The 25-year-old Argentina forward and his father, Jorge Horacio, are suspected of filing fraudulent tax returns for 2007-09, officials say.
Messi's net annual salary at Barcelona is said to be 16m euros, making him one of the world's highest-paid athletes.
However, Messi, who was declared the World Player of the Year, denied the allegation.
However, Messi, who was declared the World Player of the Year, denied the allegation.




