Posecutors in Spain have dropped tax charges against Lionel Messi but they will continue their case against the Barcelona star's father, Jorge, according to reports in Spain.
If convicted, Jorge Messi faces 18 months in prison and a €2m fine.
Both Messi and his father were accused of defrauding Spanish authorities of more than €4m (£3.1m; $5m).
Prosecutors allege that Jorge avoiding paying tax on his son's earnings by using offshore companies in Belize and Uruguay between 2007 and 2009.
Messi's lawyers argued that the player had "never devoted a minute of his life to reading, studying or analysing" the contracts, El Pais newspaper reported.
The high court in Barcelona ruled in June that Messi should not be granted impunity for not knowing what was happening with his finances, which were being managed in part by his father.
But the Argentina captain, who is currently out injured, will no longer face charges.
Messi and his father made a voluntary €5m "corrective payment", equal to the alleged unpaid tax plus interest, in August 2013.
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