Lionel Messi appears in Spanish court over tax fraud.

Barcelona footballer Lionel Messi has appeared before a Spanish judge as part of a tax fraud investigation. The 26-year-old Argentine, four times Fifa World Player of the Year, and his father Jorge Messi are accused of defrauding the authorities of more than 4m euros ($5.4m; £3.4m). The two men were questioned separately at the court in Gava, near Barcelona. Both father and son deny the allegations. The Messis' lawyer said he wanted to resolve the matter. The footballer and his father are suspected of using companies abroad - in Belize and Uruguay - to sell the rights to use Lionel Messi's image, thereby circumventing tax obligations in Spain. The allegations date back to 2007-9. The income related to Mr Messi's image rights included contracts with Banco Sabadell, Danone, Adidas, Pepsi-Cola, Proctor and Gamble, and the Kuwait Food Company.