Lionel Messi has been sentenced to 21 months in jail for tax fraud by a Spanish court.

Under Spanish law any sentence under two years can be suspended meaning the Barcelona and former Argentina footballer is expected to avoid serving time in prison.

The 29-year-old, among the world’s highest-earning athletes, was accused of creating a string of fake companies in Belize and Uruguay to avoid taxation on €4.16m (£3.2m) of image rights earnings between 2007 and 2009.

Messi, who took time out from Argentina’s preparations for the Copa America tournament this summer, said in court last month: “I was playing football; I had no idea about anything. I trusted my dad and my lawyers.”

The Argentinian’s father Jorge Horacio Messi has been handed the same punishment. The pair, who also face huge fines, can appeal their sentences through the Supreme Court.

During the trial, Messi said he never suspected any wrongdoing when his father would ask him to sign contracts or documents relating to his image rights, a lucrative source of income for any athlete of his calibre.

Lionel Messi vs Cristiano Ronaldo - all-time stats Show all 6 1 /6 Lionel Messi vs Cristiano Ronaldo - all-time stats Lionel Messi vs Cristiano Ronaldo - all-time stats Career club appearances Cristiano Ronaldo: 636 Lionel Messi: 492 Getty Images Lionel Messi vs Cristiano Ronaldo - all-time stats Career club goals Cristiano Ronaldo: 449 Lionel Messi: 418 Getty Images Lionel Messi vs Cristiano Ronaldo - all-time stats International record Cristiano Ronaldo: 123 caps, 55 goals Lionel Messi: 105 caps, 49 goals GETTY IMAGES Lionel Messi vs Cristiano Ronaldo - all-time stats Ballon d'Or Cristiano Ronaldo: Three-times winner Lionel Messi: Four-times winner Getty Images Lionel Messi vs Cristiano Ronaldo - all-time stats Career honours - Cristiano Ronaldo League titles (England, Spain): Four Domestic cups (FA Cup, League Cup, Copa Del Rey): Five Champions League: Two Club World Cup: Two Uefa Team of the Year: Nine Premier League player of the season: Two Spanish player of the year: One Ballon d'Or: Three Getty Images Lionel Messi vs Cristiano Ronaldo - all-time stats Career honours - Lionel Messi League titles: Seven Domestic cups (Copa Del Rey): Three Champions League: Four Club World Cup: Two Uefa Team of the Year: Six Spanish player of the year: Five Ballon d'Or: Four Getty Images

Witness Eva Blazquez, responsible for handling the four-time Champions League winner’s tax declarations, said: “Leo didn't see them. The final supervision was done by the client, in this case, Jorge Messi.”

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