Spain’s Supreme Court has upheld Lionel Messi’s 21-month prison sentence for tax fraud, affirming a 2016 conviction that found the Barcelona and Argentina star guilty of defrauding authorities of €4.1 million. Under Spanish law, first-time offenders with sentences under two years typically avoid incarceration, making actual jail time improbable.

The ruling closes another chapter in a high-profile case that has drawn global attention to financial practices among top footballers. Messi’s father, Jorge Messi, who managed his finances, saw his sentence reduced from 21 to 15 months after repaying part of the unpaid taxes.

Supreme Court Rejects Messi’s Defense

Messi had argued he played no role in his financial affairs, testifying in 2016, “I only worried about playing football.” The court dismissed this, stating, “It defies logic to concede that someone who earns a large income does not know that he must pay taxes on it.”

The conviction stems from three counts of tax fraud between 2007 and 2009, involving tax havens in Belize and Uruguay and fictitious companies used to conceal income from Messi’s image rights. Both Messi and his father were also ordered to pay substantial fines.

Broader Crackdown on Football Finances

Messi’s case reflects a wider scrutiny of football finances in Spain. Barcelona defender Javier Mascherano received a suspended one-year sentence for tax fraud, while Neymar faced allegations over his 2013 transfer. Former Barcelona president Sandro Rosell was also arrested in a separate money-laundering probe the same week.

The case now returns to the Barcelona court that originally delivered the verdict.