Shakira has been charged with a second case of tax fraud in Spain where prosecutors have accused her of failing to pay €6.7 million (£5.8 million).
The charges relate to tax on the Colombian singer's 2018 income, and allege she used an offshore company, based in a tax haven, to avoid any payments.
Shakira, whose real name is Shakira Isabel Mebarak Ripoll, has previously denied any wrongdoing.
The case against Shakira, 46, was opened in July, although no trial date has yet been arranged.
Shakira is facing separate charges of tax fraud relating to her 2012/14 earnings. The case is due to be heard in Barcelona, in November.
In that case, prosecutors allege she failed to pay €14.5 million (£12.6 million) in tax.
Prosecutors claim the Grammy winning singer spent more than half of the 2012/14 period in Spain and therefore should have paid taxes in the country, even though her official residence was in the Bahamas.
Shakira had previously lived in Barcelona with her then partner, Gerard Pique, who she shares two children with, before the pair split in 2022.
Spanish tax authorities have over the past decade cracked down on football stars, such as Lionel Messi and Cristiano Ronaldo, for not paying their taxes in full.
The duo were found guilty of tax evasion but avoided prison time thanks to a provision in Spanish law, which allows a judge to waive sentences under two years in length for first-time offenders.
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