Not Leo messi, but the company who operates his money. The recent case that Spanish tax office opened against him was in regards to a payment that has happened when he was 17 year old...I doubt that messi at 17 yo was the one who was dealing with his taxes
He was not 17 when he set up another shell company in Panama:
Mega Star Enterprises, the offshore company owned by Messi and his father at least as far back as 2013, is not mentioned in the Spanish government’s 2014 and 2015 indictments against the pair. The leaked records show Messi signed at least one document reflecting his ownership of Mega Star
