Someone should tell Messis' lawyer though that paying the requested corrective payments in advance and then plead not guilty is generally a bad idea.
They could have easily avoided this whole affair if they made use of Royal Decree 667/2005, more well known as the Beckham Law, until 2010 or by getting a tax amnesty later. But well, some people think they'll never get caught.
No matter the result, it's mission accomplished for the spanish authorities. They picked a high value target, thereby hopefully triggering panic in other tax evaders who'll now most likely run for a tax amnesty, a law proven to be unsuccessful - at least up until now.