In charges published on Friday, prosecutors alleged that the Shakira listed her official residence as the Bahamas for the years in question but that she was actually living in Spain with her partner, Barcelona footballer Gerard Piqué.
She has denied the charges and said in a statement through her legal representatives that the tax authorities are using her as a “scapegoat”, according to the Associated Press.
She claimed that she was not a legal resident in Spain during the period in question and therefore owed nothing to the Spanish tax authorities.
Shakira, who is worth an estimated £176m, officially declared Spain her place of residence for tax purposes in 2015.
Prosecutors said that although the star travelled abroad during the time in question she spent most of the year in Spain and should therefore pay tax on her global income.
Prosecutors want Shakira to pay the amount she owes plus a 33% bond – a total of €19.4m (£17.4m) – or that the court should freeze her assets.
A magistrate will now assess the evidence and determine if there is enough to proceed with a trial.