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Published 18:01 15 Dec 2018 GMT
Updated 18:05 15 Dec 2018 GMT
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A judge in Spain will now have to determine whether there is enough evidence to take the singer, who is originally from Colombia, to trial.
A representative for Shakira said that she was not a resident of Spain at the time in question and that she was being used as a "scapegoat" to scare others into paying tax.
An investigation into her tax affairs was set up at the beginning of this year after she was one of the stars named in the Paradise Papers.
Bono, Madonna, Keira Knightly, Justin Timberlake and Nicole Kidman were also named in the leak.
Una Healy opens up about being sober as she reaches major milestone
Una Healy is reflecting on her decision to go sober Singer Una Healy decided to go sober at the beginning of the year and said it is one of the best decisions she has made. The singer explained to her followers that she made the choice after a particularly bad hangover in December, which made […]
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Vogue Williams calls out people who put Conor McGregor on a pedestal
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Love Island’s Sean ‘Fitzy’ Fitzgerald’s sister responds to claims about his dating history
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