MADRID (REUTERS) - Spain's state prosecutor would accept substituting a fine of €255,000 (S$395,436) for the 21-month prison sentence handed down by a Barcelona court to football superstar Lionel Messi for tax fraud, Barcelona newspaper La Vanguardia reported on Friday.

The 29-year-old Argentinian and his father Jorge were found guilty by a Catalan court last July on three counts of tax fraud between 2007 and 2009 to the tune of €4.1 million on image rights and were also fined €2 million.

Spain's Supreme Court rejected in May an appeal by the Barcelona talisman and stood by the Catalan regional court's 21-month suspended prison sentence.

The state prosecutor was not immediately available to comment on Friday.