MADRID — A Spanish prosecutor filed a fraud complaint Wednesday against Lionel Messi, alleging the Barcelona and Argentina star tried to conceal the extent of his real earnings and that he owes 4 million euros ($5.3 million) in back taxes. The complaint was lodged by Raquel Amado, a state prosecutor for the northeastern region of Catalonia. In it, Amado says that from 2006-2009 Messi “obtained significant revenue derived from the transfer to third parties of his image rights, income which should have been taxed.” The complaint says Messi “circumvented his tax obligations” by using shell companies in tax havens such as Belize and Uruguay. The case was submitted for trial at the court in Gava, the upmarket Barcelona suburb near the Mediterranean coast where Messi lives. The complaint names Messi and his father, Jorge Horacio Messi. “We are surprised,” Messi said on his Facebook account, “because we have never committed any infringement. We have always fulfilled all our tax obligations, following the advice of our tax consultants who will take care of clarifying this situation.” Messi and his father are accused of allegedly defrauding more than 4 million euros ($5.3 million) in income tax returns for the years 2007, 2008 and 2009. A judge at the court must accept the prosecutor's complaint before charges can be brought against Messi and his father. Sports finance analyst at the University of Navarra, Professor Sandalio Gomez, said that if found guilty of evading tax on his image rights, Messi could be liable to a fine amounting to 150 percent of the earnings concealed. Gregor Reiter, a German attorney specializing in sports law, said Messi's difficulties show “how important it is for athletes to have excellent and highly-trained counselors and agents” to handle their financial affairs, as player payments often travel across international borders and complicate tax assessments. Barcelona declined to comment. Messi, who is rated by Forbes as the world's 10th highest-paid athlete, reportedly earned $41.3 million to June this year; with $20.3 coming from his club salary and $21 million in endorsements. The complaint was filed a day after Messi played in Argentina's 1-1 draw against Ecuador in a World Cup qualifier in Quito. Argentina coach Alejandro Sabella said Messi was expected to be included in the lineup for a friendly against Guatemala Friday. Messi signed a two-year contract extension with Barcelona in February which keeps him at the club through June 2018 — when he will be 31. He joined Barcelona when he was 13, and made his debut with the first team three years later. The 25-year-old Messi has won four straight FIFA world player of the year awards. He has scored 133 goals for Barcelona over the last two seasons. The forward scored 60 goals in all competitions this season, leading Barcelona to the Spanish league title. With Messi struggling to recover from an injury, Barcelona was eliminated from the Champions League in the semifinals. — AP