Barcelona soccer star Lionel Messi and his father were condemned to 21 months in prison over tax fraud by Spanish authorities on Wednesday. (Lionel Messi testifies in tax fraud case)Messi has also been fined 2 million Euros while his father Jorge Horacio was fined 1.5 million Euros. (Lionel Messi announces international retirement after Copa America loss)Lionel and Jorge Horacio were accused by the Spanish tax office of defrauding the government of 4.2 million euros ($4.7 million) between 2007 and 2009. (Panama Papers: Lionel Messi’s family denies tax evasion allegations)The case centred on the player’s image rights and a web of shell companies allegedly used to evade taxes on income from those rights.ESCAPES JAIL TERM However, it is customary in Spain that offenders of non-violent crime with a sentence of under two years do not serve time in jail.According to the prosecutors’ office, revenue was hidden using shell companies in Uruguay, Belize, Switzerland and the United Kingdom.Messi and his father paid five million euros to the tax authorities as a “corrective” measure after being formally investigated in June 2013.NEYMAR ALSO IN TROUBLE Spain’s tax office has also begun investigating the finances of Messi’s Barcelona team-mates Neymar Jr, Javier Mascherano and Adriano.Mascherano accepted a one-year prison sentence for tax evasion as part of a plea bargain in January, although is not expected to serve time in jail.Messi moved to Barcelona from his birth place of Rosario, Argentina in 2000, becoming a Spanish citizen in 2005.He is 10th on Forbes Magazine’s list of the world’s highest-earning athletes over the past decade, with an estimated income of $350 million.advertisementMessi has scored 453 goals in 531 appearances for Barca in all competitions. He has also won eight La Liga titles, four King’s Cups and four Champions League crowns with Barca, leading them to a league and cup double last season.