Shakira is facing a second investigation into alleged tax fraud in Spain.
State prosecutors have requested an investigation into possible tax breaches allegedly committed by the 'Hips Don't Lie' singer in 2018.
"Court of Instruction Number 2 in Esplugues de Llobregat has opened a procedure following a complaint presented by prosecutors against the singer Shakira for two suspected tax crimes corresponding to her 2018 tax returns," a spokesman for Catalonia’s High Court of Justice said, reports Metro.
The Colombian singer was previously accused of failing to pay her taxes in the country between 2012 and 2014.
Officials argued that she spent over 183 days per year in Spain during that time, making her a resident for tax purposes, while her team insisted that her main residence was in the Bahamas.
The 46-year-old, who relocated to Florida in April following her split from Spanish soccer star Gerard Piqué, is expected to return to Barcelona later this year to stand trial on 20 November.
The new probe will be conducted by a judge at a court in Esplugues de Llobregat, the same court that launched the previous investigation into Shakira's taxes. According to Metro, an official said the fresh alleged offences relate to income tax and VAT returns.
In an interview with ELLE magazine in September, Shakira explained that she is choosing to fight the allegations in court rather than privately settle the case as "a matter of principle".
"Because I have to fight for what I believe; because these are false accusations," she stated.
"First of all, I didn't spend 183 days per year at that time at all. I was busy fulfilling my professional commitments around the world. Second, I've paid everything they claimed I owed, even before they filed a lawsuit. So as of today, I owe zero to them."