A Barcelona court has thrown out an appeal lodged by the lawyers of Lionel Messi, paving the way for the Barcelona forward to stand trial for alleged tax fraud.

In a decision made public on Wednesday, the provincial high court in Barcelona said it believed there was evidence that Messi – whether knowingly or not – benefited from a complex network of companies that kept €4.1m (£3m) from Spanish tax authorities between 2007 and 2009.

The authorities have accused Messi’s father, Jorge Horacio Messi, of selling the footballer’s image rights using shell companies in Uruguay, Belize, Switzerland and the UK to avoid reporting earnings in Spain. The scheme allegedly began when Messi was a minor. Both Messi and his father have denied any wrongdoing.

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In October last year, Jorge Messi told Spanish radio his son had no knowledge of any such scheme. “I have always said it, he had absolutely nothing to do with it, so there is no need to talk about it,” he said. “My lawyers are dealing with this issue so it’s something with me and has nothing to do with him.”

On Wednesday, the court said that while it was understandable Messi would not handle his own finances, the Argentinian player should not be granted impunity because he had no knowledge of what was going on. The court stressed it was not in the position to decide whether Messi was aware of the fraud or not, according to El País.

Messi’s defence had argued the player had “never devoted a minute of his life to reading, studying or analysing” the contracts. However, judges noted Messi had ratified the contracts when he turned 18 and he was listed as the sole administrator of one of the companies.

In October of last year, a court in Gava, near Barcelona, ruled the 27-year-old should face trial over the allegations, regardless of whether or not he was aware of the alleged tax fraud. At the time, Messi released a statement announcing his intention to appeal against the ruling.

It was this appeal that was rejected on Wednesday. Despite voluntary payments of more than €5m to Spanish tax authorities in the past year – representing the €4.1 of alleged unpaid taxes plus interest – the court said Messi and his father remain under investigation for three counts of tax fraud.

The court’s decision cannot be appealed against. It is still possible an out-of-court settlement may be reached, but it could be complicated by the state attorney’s insistence on pushing forward with the accusations. Spain’s public prosecutor has recommended the charges be dismissed, arguing Messi’s father was solely responsible for the family’s finances.

The court decision comes only days after Barcelona clinched the treble of La Liga, the Copa del Rey and the Champions League. Messi has now joined up with Argentina for the Copa América. One of the world’s highest-paid athletes, he has been a resident of Barcelona since 2000 and obtained Spanish citizenship in 2005.