A judge has recommended that pop star Shakira goes on trial for alleged tax fraud in Spain.
After a three-year investigation, Judge Marco Juberias concluded there was "sufficient evidence" that the Colombian musician could have avoided paying her taxes.
The singer was charged in 2019 with not paying 14.5m euros (£12.3m) in income tax from 2012 to 2014.
Shakira lived primarily in Barcelona during that time despite having an official residence in Panama.
![Shakira performs at the closing ceremony prior to the FIFA World Cup Final at the Estadio do Maracana, Rio de Janerio, Brazil.](https://e3.365dm.com/21/07/768x432/2372107290401066307_5461952.jpg?bypass-service-worker&20210729161755)
If she is found guilty of tax evasion, she could be fined or even jailed - although a judge could waive any potential prison sentence if it is less than two years as she would be a first-time offender.
When she testified in June 2019, she denied the charges, with her public relations firm saying she had paid the debt as soon as she was told about it by the tax office. She can appeal the decision.
Shakira still lives in Barcelona with her partner Gerard Pique and their two sons. She started dating the Barcelona defender in 2011.
Her case is the latest in a series of tax-dodging allegations against high-profile celebrities.
In 2017, Manchester United manager Jose Mourinho settled accusations made against him, while Pique's teammate Lionel Messi avoided jail but was handed a £221,000 fine.
Real Madrid's Cristiano Ronaldo also appeared in court.
The investigation began months after she was named alongside other famous faces from the world of music in the Paradise Papers.
Shakira has amassed a $300m (£215m) fortune, according to the Celebrity Net Worth website, gaining fame for hits such as Hips Don't Lie, Underneath Your Clothes and Whenever, Wherever.
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