Spanish prosecutors have filed charges against Colombian singer Shakira, accusing her of failing to pay 14.5 million euros in tax.
Representatives of Shakira said in a statement that the singer did not live in Spain until 2015, and has met all of her tax obligations to Spanish authorities.
The charges were filed in the Catalonia region, where her Spanish partner Gerard Pique plays for Barcelona.
The "Hips Don't Lie" singer and Pique have been a couple since the start of the decade and have two children.
It is the latest case of a high-profile foreigner with links to top level Spanish football being accused of avoiding tax while living there.
Earlier investigations looked into Pique's Argentinian Barcelona teammate Lionel Messi and Portuguese international Cristiano Ronaldo, who left Real Madrid for Juventus this year.