Messi and his father Jorge have been summoned to appear in court in Gava, Catalonia, on Tuesday, September 17 to answer questions relating to claims that they defrauded the Spanish tax authority of four million euros (£3.4million) between 2007 and 2009.
A statement from the ministry of justice read: "Court number 3 of Gava has agreed to open proceedings on the lawsuit presented by the public prosecutor against Lionel Andres Messi and Jorge Horacio Messi for three alleged crimes against the ministry of finance, related to income tax, for tax years 2007, 2008 and 2009.
"The judge has called the accused to present themselves on September 17, 2013 to make their declarations.
"For the investigation to advance, a series of proceedings will take place, such as the taking of declarations from necessary people to clarify whether or not a crime has been committed."
It remains to be determined whether Messi and his father are to be charged with any offence.