During last year’s trial, Messi had argued that he trusted his father with his finances and “knew nothing” about how his wealth was managed.
But the Supreme Court argued that he would have known about his obligation to pay taxes on income earned from his image rights.
Messi’s tax fraud trial in June last year took place against a backdrop of simmering voter anger over steep cuts to health and social spending, as the government struggles to bring Spain’s public deficit down.