Argentina and Barcelona footballer Lionel Messi has been sentenced to 21 months in prison for tax fraud, Spanish media reported.
His father, Jorge Messi, was also given a jail term for defrauding Spain of €4.1m (£3.2m; $4.6m) between 2007 and 2009.
During the trial, prosecutors said tax havens in Belize and Uruguay were used to conceal earnings from image rights.
But Lionel Messi said he "knew nothing" about his financial affairs.
The sentence can be appealed through the Spanish Supreme Court, a statement from the court said.
However, under Spanish law a prison sentence under two years can be served under probation, meaning Messi and his father are unlikely to go to jail.
The court ordered Messi to pay a fine of around 2 million euros ($2.21 million) and his father to pay 1.5 million Euros for the crimes.