After the Colombian popstar was accused in court of tax evasion for the years 2012, 2013, and 2014, a magistrate ruled that the case should go to trial.

Shakira was charged with tax evasion of 14.5 million euros ($17 million) in the country.

Judge Marco Jesús Juberías argued that the singer spent over 200 days in Spain from 2012-2014, making her liable to pay taxes there.

Shakira's team asserted that her main residence at the time was in the Bahamas, though local media reports she owned a home near Barcelona with her ex partner, Spanish football player Gerard Piqué.

The judge also argued that Shakira and her financial adviser used companies in offshore tax havens to attempt to hide the sources of her income during 2012-2014.

In July 2021, a judge recommended that the case could go to trial, citing "sufficient evidence" that Shakira committed tax evasion. Following a year of legal negotiations, her team failed to reach an agreement with Spanish prosecutors.

A representative for the 45-year-old star said in a statement: "Shakira and her team consider that this case constitutes a total violation of her rights, since she has always shown impeccable behaviour, as a person and taxpayer, and total willingness to resolve any disagreement from the beginning, even before the criminal proceeding."