The trial of Argentina star Lionel Messi in tax fraud charges opened Tuesday in Spain in his absence just days before Argentina's first match in the Copa America tournament against Chile.

Messi and his father, Jorge Horacio Messi, are accused of using a chain of fake companies in Belize and Uruguay to avoid paying taxes on 4.16 million euros ($4.7 million) of Messi's income earned through the sale of his image rights from 2007-09.