the player be tried.
Messi and his father Jorge are accused of defrauding Spain of more than €4m (£3.1m; $5m). They deny any wrongdoing.
Lawyers acting on behalf of the tax authorities demanded 22-month jail sentences for both defendants.
Prosecutors allege that Jorge avoided paying tax on his son's earnings by using offshore companies in Belize and Uruguay in 2007-09.
Messi's lawyers had argued that the player had "never devoted a minute of his life to reading, studying or analysing" the contracts.
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