Messi's father has since made a payment of the alleged unpaid amount plus interest, £4.2million, but it has not changed the situation with the Spanish authorities keen to make a statement considering the country's financial difficulties.
The hearing on Friday will determine whether the case is continued.
Whether or not it's pursued further, the problem has somewhat tarnished Messi's usually clean-cut perception.
A representative said one of the pair would speak to the press later on.