Shakira has been charged with tax evasion for a second time.
The 'Hips Don't Lie' hitmaker has been accused by prosecutors in Spain of having defrauded the state of state of €6.7-million (about R135-million) in 2018 after she allegedly failed to declare millions in advance payments for her 'El Dorado' world tour, amongst other payments.
The charges are due to the fact Shakira was living with then-partner Gerard Pique and their two sons in Barcelona in 2018 and therefore was required to tax her international revenue there, but she is accused of having instead divert her money to "companies domiciled in countries with low taxation and high opacity".
The investigation was opened in July 2023 but the details have only just been released.
The news comes ahead of Shakira going on trial over six separate alleged tax crimes in the Spanish city this November, having been accused of failing to pay €14.5-million in tax between 2012 and 2014.
She has denied the charges against her.
A representative for Shakira said in a statement when the case first made headlines: “Shakira has always cooperated and abided by the law, demonstrating impeccable conduct as an individual and a taxpayer, and faithfully following the counsel of PriceWaterhouse Coopers, a prestigious and globally recognised tax firm.
“Unfortunately, the Spanish Tax Office, which loses one out of every two lawsuits with its taxpayers, continues to violate her rights and pursue yet another baseless case.
“Shakira is confident that her innocence will be proven by the end of the judicial process.”
Earlier this month, the 46-year-old pop star expressed her belief she would be exonerated.
She told Spain's Elle magazine: "I am confident that I have enough proof to support my case and that justice will prevail in my favour."