A 21-month jail term handed down last year to Barcelona and Argentina superstar Lionel Messi has been confirmed by Spain's Supreme Court, but he is improbable to go to prison.
The wizard striker and his father Jorge, who manages his finances, were both adjudged in 2016 of defrauding Spain of €4.1m (£3.5m; $4.6m) in taxes.
Jorge Messi's jail term was concentrated because he paid some of the taxes.
In Spain, confinement terms of under two years can be served under trial.
The case will now return to the court in Barcelona that handed down the initial judgement.
The 29-year-old forward, has refused any involvement and told his trial in June 2016: "I only worried about playing football."
But in its accord on Wednesday, the court said: "It defies logic to concede that someone who earns a large income does not know that he must pay taxes on it."
Both men were originally adjudged of three counts of cheat, for using tax havens in Belize and Uruguay between 2007 and 2009, and were also given massive fines.
Both were found guilty of resorting to bogus companies to evade Spanish taxes on income from companies using Lionel Messi's image rights.
Jorge Messi's jail term was decreased from 21 months to 15 by the Supreme Court to take into account the money he had since handed to the tax authorities.
They fought the sentence, but Spanish sources now state that their appeal has been dismissed by the country's highest court.
Lionel Messi's remarkable career:
- Reached 500 goalsfor FC Barcelona in April 2017
- Winner of Fifa Ballon d'Or as world's best footballer on fivetimes - a record
- Chosen Uefa best player in Europe threetimes
- Uefa Champions League title winner with FC Barcelona on fouroccasions
- La Liga championship winner with FC Barcelona eighttimes
- Holds the record for most goals in Spain championship
- Olympic gold medallist with National team Argentina in 2008
- National team Argentina's all-time leading scorer with 55goals
- June 16 2016: quits Argentine National team after missing penalty in shootout in Copa America final loss to Chile (he later reversed the decision.
- It was fourthmajor final loss for Argentina in nine years
- Other threedefeats: Copa America (2015) again to Chile (again on penalties); 2014 World Cup to Germany; Copa America (2007) against Brazil