Jorge Horacio Messi

Also known as: Jorge Messi · Jorge Horacio Messi

Lionel Messi's father and manager of his economic affairs; co-defendant and cooperador necesario in the personal image-rights tax case. This is the tax matter only and is unrelated to the Negreira case.

Roles

  • Father; manager of the player's economic affairs

Legal and procedural status

Legal status: Convicted · Spain · 2017-05-24

Convicted as cooperador necesario in the image-rights tax case; the Tribunal Supremo reduced his term from 21 to 15 months in 2017. Custodial term substituted for a fine; no custody served.

Timeline appearances

  1. 2001-01Origins & GHD eligibilityClassification: Disputed interpretation
    The apartment and Jorge Messi's employment at the club as terms of the January 2001 arrangement — disputed interpretation

    Role at the time: Father; manager of the player's economic affairs

  2. 2006-02Barcelona business & personal taxClassification: Confirmed fact
    Spanish court rules Messi's Nike document non-binding; Messi signs with adidas

    Role at the time: Father; manager of the player's economic affairs

  3. 2013-06-12Barcelona business & personal taxClassification: Credible reported allegation
    Barcelona economic-crimes prosecutor files complaint against Lionel Messi and Jorge Horacio Messi over image-rights taxation

    Role at the time: Father; manager of the player's economic affairs

  4. 2013-08-14Barcelona business & personal taxClassification: Confirmed fact
    Jorge Messi deposits €5,016,542.27 to the Agencia Tributaria characterized as a corrective payment

    Role at the time: Father; manager of the player's economic affairs

  5. 2016-06-02Barcelona business & personal taxClassification: Confirmed fact
    Prosecution seeks acquittal for Lionel Messi while State Attorney maintains accusation at trial

    Role at the time: Father; manager of the player's economic affairs

  6. 2016-07-05Barcelona business & personal taxClassification: Confirmed fact
    Audiencia Provincial de Barcelona convicts Lionel Messi and Jorge Messi on three counts of tax fraud

    Role at the time: Father; manager of the player's economic affairs

  7. 2017-05-24Barcelona business & personal taxClassification: Confirmed fact
    Tribunal Supremo upholds Messi conviction and fine, reduces father's sentence to 15 months

    Role at the time: Father; manager of the player's economic affairs

  8. 2017-07Barcelona business & personal taxClassification: Confirmed fact
    Court substitutes Messi's prison term for a fine of approximately €252,000

    Role at the time: Father; manager of the player's economic affairs

Claims

Relationships

  • Jorge Horacio Messi — ultimate beneficiary of Goodshire S.A. (Uruguay) — Goodshire S.A.

    ownership · Documentary

Sources

Independent sources:
3
Total references:
3

Court or judicial record

Sentencia of the Audiencia Provincial de Barcelona, Sección 8ª, 5 July 2016

Audiencia Provincial de Barcelona, Sección 8ª · 2016-07-05

InaccessibleLanguage: esIndependent source

Supports

  • dc6842ac-8b55-54c7-98bf-479d1de597bd
  • 22f79e81-fdaa-5290-89a8-4be98f3fed46

Full text available only via the court registry/database (CENDOJ); not primary-retrieved. The verbatim reasoning quoted here is held via the Corte Suprema de Justicia de la Nación (Argentina) Oficina de Referencia Extranjera institutional summary — recorded separately as src-csjn-sentencia-ap-2016. Phase 5 BCN-004 records the full CENDOJ text of the AP judgment under Unknowns as "NOT FOUND (loaded)".

Retrieved 2026-07-17

Court or judicial record

STS 374/2017 — official CENDOJ full text (Roj STS 1885/2017)

Tribunal Supremo, Sala Segunda · 2017-05-24

InaccessibleLanguage: esIndependent source

Supports

  • dc6842ac-8b55-54c7-98bf-479d1de597bd
  • 2fc17f66-1162-5b55-a3e6-a52965bce12c

Access-restricted; content confirmed via the CGPJ press release and the vLex/Iberley records (https://vlex.es/vid/680034429). The verbatim ratio remains unretrieved.

Retrieved 2026-07-17

Court or judicial record

El Tribunal Supremo confirma la condena de 21 meses de prisión al futbolista Leo Messi por delito fiscal

Tribunal Supremo, Sala Segunda / CGPJ Oficina de Comunicación · 2017-05-24

RetrievedLanguage: esIndependent source
No resulta acomodado a lógica admitir que quien percibe importantes ingresos ignore el deber de tributar por ellos
TranslationIt is not logical to accept that someone who receives large income is unaware of the duty to pay tax on it[Claude translation]

Supports

  • dc6842ac-8b55-54c7-98bf-479d1de597bd
  • 2fc17f66-1162-5b55-a3e6-a52965bce12c

STS 374/2017, recurso de casación 1729/2016, Roj STS 1885/2017.

Explicit limitations

  • The court, case number and exact ruling text (NOT FOUND in primary form).
  • Unresolved cross-phase conflict: the Clegg & Robinson book is dated 2022 by Phase 1 and 2023 by Phase 5.
  • What precisely triggered the Agencia Tributaria referral?
  • How was the exact quantum negotiated with the Agencia Tributaria?
  • NOT FOUND — the internal reasoning for the Fiscalía's split from the Abogacía.
  • NOT FOUND (loaded) — full CENDOJ text of the AP judgment (retrieved only via institutional summaries).
  • NOT FOUND (loaded) — the official full-text PDF was access-restricted; text confirmed via poderjudicial.es press release and vLex/Iberley (Roj STS 1885/2017).
  • Exact date of the substitution order.