MADRID (AFP) - Spanish financial crime prosecutors have filed a complaint accusing Barcelona superstar Leo Messi of tax fraud worth four million euros (S$6.7 million), a judicial source said on Wednesday.

The complaint, which also includes the player's father Horacio Messi according to the Spanish press, "has been presented to the court," the source said on condition of anonymity.

But it was not yet clear if the court would accept the complaint and allow the accusation to proceed, the source stressed.

Barcelona FC were not immediately available to comment.