Spanish prosecutors are poised to file a court complaint against Shakira for allegedly evading 14.5 million euros ($16.5 million) in taxes, which the superstar singer's defence lawyers deny, a report said Friday.
The El Pais daily said prosecutors had notified the award-winning Colombian singer's lawyers that after investigating the case they would not drop it, which means they will file a complaint in court in the coming days for alleged tax fraud.
A spokesman for Spain's prosecution office would only tell AFP that "no action has been taken" yet. The matter "is being examined", he said.
Shakira is suspected of not paying taxes in Spain despite being a resident between 2011 and 2014, according to prosecutors.
The case only covers the period from 2012 to 2014, however, as the timeframe to prosecute alleged tax offences in 2011 has expired.
In a relationship since 2011 with FC Barcelona centre-back Gerard Pique, with whom she has two sons, the 41-year-old transferred her official residency to Spain in 2015.
Until then, it was in the Bahamas.
But a spokesman for prosecutors in Barcelona told AFP in February that this didn't "match reality" with her children and partner in Barcelona.
Shakira's representatives insist that until 2014 she earned most of her money in international tours and didn't live more than six months a year in Spain -- a prerequisite to be an official tax-paying resident in the country.
With her mix of Latin and Arabic rhythms and rock influences, Shakira is one of the biggest stars from Latin America, scoring major global hits with songs such as "Hips Don't Lie" and "Whenever, Wherever."
She has sold more than 60 million records.