Authorities determined that the Barcelona and Argentina star was not aware of alleged moves to avoid fiscal obligations, given his age at the time of the infractions.
Lionel Messi has seen charges of tax evasion against him dropped as prosecutors in Catalunya seek 18 months imprisonment for his father, Jorge Messi.
The Barcelona star had been accused of avoiding 4.1 million euros in tax obligations from 2007 to 2009, related to payments on image rights.
But Spanish authorities opted to file the charges against him, marking his father as responsible for the alleged fraudulent acts.