The four-time World Player of the Year and his father, Jorge Messi, are accused of evading 4.2m euros (£3.4m) in tax on his image rights.
They are suspected of setting up companies in Uruguay and Belize to avoid paying tax in Spain.
Both
men deny the allegations, which date back to between 2007 and 2009,
saying the deals were done by Messi's former agent without their
knowledge
.
Messi
and his father will be questioned in a closed session in a court in
Gava, the Barcelona neighbourhood in which the footballer has a home.
Friday's hearing will determine whether or not the court will pursue them for the alleged evasion.
The
pair have already paid back 5m euros (£4.2m) to the Spanish state but
with the government cracking down on tax fraud amid a national financial
crisis, this has not prevented the prosecution.
Messi
and his father had earlier said: "We have always fulfilled our tax
obligations following the advice of our tax consultants who will take
care of clarifying this situation."
Source: sky sports
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