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		</div><p>Barcelona footballer Lionel Messi has offered to pay an additional fine of €500,000 to ensure he avoids a 21-month prison sentence for tax fraud that a judge is expected to suspend, a Spanish state prosecutor said. The fine-for-time deal was presented by Messi&#8217;s lawyers to the judge who will rule on whether to suspend his sentence &#8211; as is widely expected &#8211; state prosecutor Isabel Lopez Riera said.</p>
<p>Ms Lopez Riera said she has told the judge that her office is not opposed to the deal.<br />
Messi&#8217;s lawyers have made a similar offer for the Argentina player&#8217;s father, Jorge Horacio Messi, Ms Lopez Riera said. He is offering to pay €360,000 to avoid his 15-month sentence for helping his son cheat on his taxes.</p>
<p>In Spain, prison sentences under 24 months for first-time offenders can be suspended by a judge. The government lawyer representing Spain&#8217;s Tax Office in the case will also be able to weigh in on the proposed deal. As state prosecutor, Ms Lopez Riera is impartial in the case as a defender of the public interest.<br />
Last year, a court in Barcelona found Messi and his father each guilty of three counts of defrauding tax authorities of €4.1million from 2007-09.</p>
<p>The unpaid taxes were from money made through endorsement deals, not Messi&#8217;s salary paid by Barcelona.<br />
Messi was fined €2million and his father €1.5 million. Both were originally sentenced to 21 months, but his father&#8217;s sentence was later reduced to 15 months.</p>
<p>In the last two weeks, Real Madrid forward Cristiano Ronaldo and Manchester United manager Jose Mourinho, formerly of Real Madrid, have been accused by a Madrid-based state prosecutor of having defrauded Spain&#8217;s Tax Office of millions of euros in unpaid taxes.</p>
<p>Both have denied wrongdoing.</p>
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