Supreme Court upholds Barça's Leo Messi's 21-month sentence

Neither will have to go to jail, since in Spain any sentence for a first offence which does not exceed two years does not have to be served, although it does mean they now have a criminal record and all the restrictions this may entail.

Messi Junior was found guilty of tax evasion to the tune of €4.1 million for his 'image rights', or advertising royalties, between 2007 and 2009, by having 'hidden' the cash in front companies offshore.

His father, who continues to be based in the Messis' native Argentina, is accused of aiding and abetting.

Both men insist they left matters in the hands of their accountants, and Jorge Messi has always argued that his son's job was 'just to play football' whilst the professionals in finance dealt with his earnings, and that neither of them has any specialist knowledge of tax laws to enable them to be aware of what they can or cannot do.

Between them, they paid over €5m to the Spanish tax authorities – the amount avoided plus interest – as soon as the news broke, but as deliberate non-payment of any tax exceeding €120,000 is considered a criminal offence, this was not enough for them to escape court proceedings.

However, the full refund has served as a mitigating factor in their sentencing, and also to their fines, which have been reduced by around €100,000 in both cases.

Leo Messi will have to pay a sanction of €2m, and his father, just under €1.4m.

Their defence of having already undergone 'trial by media' was rejected, since the two Supreme Court magistrates who voted did not consider the press and TV coverage of the Messis' case had substantially influenced any of the judges' opinions or the investigation.

Photograph: Barça FC's Leo Messi and his father Jorge in court