The Argentina captain and his father are alleged to have defrauded the Spanish authorities of upwards of €4 million, with a verdict expected in the coming week.
Lionel Messi has arrived at a Barcelona court to give evidence for a case in which both the Argentine and his father, Jorge, are accused of fraudulent behaviour between 2007 and 2009.
The pair are alleged to have defrauded Spain for more than €4 million in image rights by using tax havens in Belize and Uruguay.
While the Spanish authorities are pushing for fines and prison sentences, both parties deny taking part in any wrongdoing, with Messi’s lawyers insisting the player has “never spent a minute” studying his contracts.
Regardless, the high court insist a plea of ignorance will not exclude the 28-year-old from punishment, with Jorge Messi having been involved in the management of deals with companies including Adidas and Pepsi.
The trial, which began on Tuesday, is expected to come to an end on Thursday, while a verdict is expected to be released next week.