City's Bernardo Silva and Mateo Kovacic both misfired in the shootout to put Madrid in the driving seat
But the prosecutor recommended a jail sentence totalling 18 months and fines of more than 2 million euros (£1.5 million) for Messi's father Jorge, who was in charge of his finances, documents published on Tuesday showed.
However, the court overseeing the case already rejected Messi's appeal last year and ruled that he could have approved the creation of a web of shell companies that were apparently used to evade taxes due on income from his image rights.
Revenue had been hidden using a web of shell companies in Uruguay, Belize, Switzerland and the United Kingdom, according to the prosecutor's office.