Shakira is testifying over allegations that she avoided paying €14.5m (£13m) in tax by claiming to live in the Bahamas while actually resident in the Catalan capital.
She changed residences from the Bahamas to Spain in 2015, but prosecutors allege that she lived in Barcelona between 2012 and 2014. As such, they argue, she should have paid tax in Spain on her worldwide income during those years.
Her team counter that she did not live in Spain for more than six months a year in that time frame, and so did not qualify to pay Spanish taxes.
In February, Spanish paper El Periódico reported that Shakira had paid a €14.5m settlement to tax authorities.
The singer’s PR firm released a statement on Thursday that said the singer had “paid the full amount, as well as providing the tax office with exhaustive information. For this reason, there is currently no debt whatsoever.”
In December last year, prosecutors said they wanted Shakira to pay the amount she owed, plus a 33% bond – or the court should freeze her assets.