The Barcelona star's legal representatives have not been notified of any complaint, but have insisted they will vehemently defend the forward's rights against the authorities
Prosecutor Raquel Amado is investigating claims that the Argentina international and his father have avoided paying the charges due from sales of the 25-year-old's image rights by operating through companies based outside of the country, and filed a complaint with the courthouse in the Gava district of Barcelona on Wednesday.
On Wednesday, Messi expressed his surprise at the accusations and is adamant they have not committed any infringement, adding that his legal representatives are equally confident about the outcome of the case.
"We'd like to express our surprise with the news published by several media outlets. Neither we, nor our client, have received any notification from the prosecutor in relation to what has been reported," a statement signed by Juarez reads.
"As his legal and fiscal council, we will take all the appropriate legal action against the complaint of the prosecutor and we are confident that justice will prevail."
Under Spanish law, Messi could face a maximum penalty of six years in prison if found guilty.