Spanish prosecutors have accused the pop singer Shakira of tax evasion, alleging that she owes payments of more than 14.5 million euros (£13m, $16.3m).
The complaint covers the period between 2012 and 2014, when prosecutors argue she was living in Spain while listing her official residence as elsewhere.
People who spend more than six months a year in the country are considered residents for tax purposes.
Sources close to Shakira have previously denied that she evaded tax.
The sources – not named – said earlier this year that the star was living outside Spain during the relevant period.
But prosecutors argue that Shakira was spending most of her time in the country with her partner, the FC Barcelona footballer Gerard Piqué, and only travelled abroad for professional commitments.
The singer, whose fortune is reckoned to be more than $200m (£176m), declared Spain to be her place of residence for tax purposes in 2015.
Officials are seeking the unpaid tax bill from all of her global income – not just the income generated in Spain.
A magistrate will now decide whether there is enough evidence for the star to face trial.
In recent years, Spain has seen several high-profile court cases involving football stars accused of tax-dodging.
Real Madrid defender Marcelo Vieira admitted to tax fraud in September and accepted a four-month suspended jail sentence.
Under Spanish law, a two-year sentence for a first offence can be served on probation, so he is unlikely to spend time in jail.
Lionel Messi, Neymar and Cristiano Ronaldo have also faced allegations of tax fraud.
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