The 45-year-old vocalist of Hips Don’t Lie is accused of cheating the Spanish government of millions of dollars between 2012 and 2014.
Regarding six distinct allegations of tax fraud totaling 14.5 million euros (£12.2 million), Spanish prosecutors are arguing for the worst punishment imaginable.
State prosecutors want the mother-of-two to receive a 23 million euro (£19.2 million) fine in addition to an eight-year prison term.
Despite relocating to Barcelona in 2011 to be with her ex, the Spanish defender Gerard Pique, Shakira is accused of pretending to reside overseas in order to avoid paying taxes.
She has previously given the Spanish taxman an estimated three million euros (£2.5 million).
She is charged with utilizing the illicit arrangement between 2012 and 2014, while she was engaged in
Shakira is said to have tried to rekindle the relationship twice but was rebuffed by Pique, before the pair confirmed their separation.
Despite the split, the couple seem to have remained on civil terms and have been seen attending their children’s sports games together.
A spokesman for Shakira said: ‘Shakira has always cooperated and abided by the law, demonstrating impeccable conduct as an individual and a taxpayer, and faithfully following the counsel of Price Waterhouse Coopers, a prestigious and globally recognized tax firm.
‘Unfortunately, the Spanish Tax Office, which loses one out of every two lawsuits with its taxpayers, continues to violate her rights and pursue yet another baseless case.
‘Shakira is confident that her innocence will be proven by the end of the judicial process.’
Shakira, previously a tax resident in the Bahamas, only registered as a full tax resident in Spain in 2015.
Official residents in Spain pay Spanish taxes on their worldwide income.
People who spent more than 183 days in a given calendar year in Spain are considered Spanish residents for tax purposes.
Tax inspectors spent more than a year checking up on Shakira, even visiting her favourite hairdressers in Barcelona and checking her social media to try to show she spent most of the three years in dispute in Spain.
They concluded she had spent 242 days in Spain in 2012, 212 days in 2013 and 243 days in the country in 2014.
Shakira could be jailed for eight years and fined and fined £19million if convicted.