Both are accused of three offences against the public purse for allegedly defrauding millions on income tax returns for 2007, 2008 and 2009.

The complaint, signed by prosecutor Raquel Amado, was submitted for trial at the court in Gava, the upmarket Barcelona suburb where the Argentina forward lives.

A judge must accept the prosecutor’s lawsuit before charges can be brought against Messi and his father.

Barcelona declined to comment.

Meanwhile although Messi had the day off after playing for his national team in Quito he released a statement.

In the statement the Barcelona forward denied any wrongdoing.

The 25-year-old Argentinian, swiftly insisted he had done nothing wrong, though, in a statement on his official Facebook page.

It read: “We have just known through the media about the claim filed by the Spanish tax authorities.

“We are surprised about the news, because we have never committed any infringement.

“We have always fulfilled all our tax obligations, following the advice of our tax consultants, who will take care of clarifying this situation.”

Messi arrived at the Nou Camp as a 13-year-old in 2000, made his first-team debut three years later and has gone on to establish himself as one of football’s best ever players.

He has won six Primera Division titles, three Champions League crowns and two FIFA Club World Cups with the Catalan giants, and in 2012 netted a record 86 goals for club and country.