According to the prosecutor’s complaint, these intricate arrangements concealed the link between Messi and his sponsorship revenue. Belize and Uruguay were chosen because they are “de facto tax havens” where money made outside their territory is not taxed, prosecutors say. The U.K. and Switzerland are considered “jurisdictions of convenience” by the Spanish authorities, and allow money to be transferred offshore with almost no taxation.
‘Completely Opaque’
The setup was designed to be “completely opaque to the Spanish Public Treasury, which could not associate the companies in the structure with the defendant Lionel Andres Messi,” according to the complaint.
Angel Juarez, a lawyer representing the Messis in the case, didn’t return an e-mail seeking comment.
Adidas declined to comment on Messi’s tax case.
“Adidas is aware of the potential Spanish tax case against Leo and his father,” spokesman Alan McGarrie said in an e- mailed statement. “However, anything to do with an individual’s tax affairs is solely a matter for them and their management.”
Messi’s other corporate sponsors have included PepsiCo, which first signed him in 2007, and Gillette, a unit of Procter & Gamble. PepsiCo spokesman Jeff Dahncke declined to comment. Procter & Gamble didn’t respond to a request for comment.
Adidas continues to use Messi to promote its sneakers. This year, the company unveiled the latest in the Messi Collection, his signature line of shoes and clothing. Adidas also featured him in a “Team Messi” online campaign that urges young people to “Play the Messi Way.”
Messi Values
The campaign includes a video intended to highlight “the attributes, behavior and values that make Messi the most admired and inspiring football player in the world.”