Spanish prosecutors have accused Shakira of not paying 6.7 million euros in tax on her income in 2018.
Shakira allegedly used an offshore company operating in a tax haven to avoid paying taxes, Barcelona prosecutors said in a statement.
Offshore company - company registered in a jurisdiction other than your country of origin; the main purpose of setting up an offshore company is to benefit from the favorable tax laws or economic environment in a foreign country. Tax haven - a country that offers foreign businesses and individuals minimal tax obligations.
Prosecutors claim that Shakira spent more than half of the 2012-2014 period in Spain and therefore should have paid taxes in the country, even though her official residence was in the Bahamas.
Spanish tax officials opened the latest case against her in July. After reviewing the evidence gathered over the past two months, prosecutors have decided to press charges. A trial date has not been set at this time.
The public relations company that previously handled Shakira's affairs, Llorente y Cuenca, had no comment after the prosecutors' decision. Last July, the company said the artist had "always acted in accordance with the law and with the advice of her financial advisers".
Shakira, whose full name is Shakira Isabel Mebarak Ripoll, has been linked to Spain since she started dating footballer Gerard Piqué. The couple, who have two children, lived in Barcelona until last year, when they ended their 11-year relationship.
Spain's tax authorities have cracked down on footballers, including Lionel Messi and Cristiano Ronaldo, for tax evasion over the past decade. Those players were found guilty of tax evasion but avoided prison thanks to a provision that allows a judge to waive sentences of under two years for first-time offenders.