Lionel Messi absent as his tax fraud trial opens in Spain

Under Spanish law, a defendant is not obliged to attend full trial if prosecutors seek a jail sentence of less than 2 years

The trial of Argentina star Lionel Messi on tax fraud charges opened today in Spain in his absence just days before Argentina's first match in the Copa America against Chile.

Messi, 28, and his father, Jorge Horacio Messi, are accused of using a chain of fake companies in Belize and Uruguay to avoid paying taxes on 4.16 million euros ($4.7 million) of Messi's income earned through the sale of his image rights from 2007-09.

They have been charged with three counts of tax fraud.

The Barcelona court hearing the case adjourned the trial at around noon local time (1000 GMT) after considering preliminary legal questions because of the absence of witnesses who had been due to appear, including Messi's mother Celia Cuccitini.

The trial will resume on Wednesday at 10am (0800 GMT) with testimony from the witnesses and experts.

Messi had planned to be in Barcelona for the start of the trial but a lower back injury he suffered during a friendly against Honduras last week prevented him from doing so, defence lawyer Javier Sanchez-Vera said.

The Argentina captain was resting in his hometown of Rosario, located 300 kilometres (185 miles) north of Buenos Aires on Monday.

Messi and his father are due to take the stand on Thursday on the last day of the trial.

Under Spanish law, a defendant is not obliged to attend the full trial if prosecutors seek a jail sentence of less than two years.

Spanish prosecutors are seeking a jail sentence of 22-and-a-half months for Messi and his father if they are found guilty, plus fines equivalent to the amount that was allegedly defrauded.

But any such sentence would likely be suspended as is common in Spain for first offences carrying a sentence of less than two years.

The Barcelona forward and his defence team have argued that the player's father handled his finances without reporting to him, and that the striker was not aware of any wrongdoing.