Spanish prosecutors have charged pop star Shakira with tax evasion, alleging she failed to pay more than 14.5 million euros (£13 million) between 2012 and 2014.
The charges allege Shakira listed the Bahamas as her official residence for tax purposes during those years but was living in Spain with her partner, Spanish football player Gerard Pique.
Prosecutors in Barcelona say her travel abroad was for short periods because of professional commitments, while most of the year she stayed in Spain.
They want her to pay tax in Spain on her worldwide income.
The Colombian singer officially moved to Spain for tax purposes in 2015.
A magistrate will assess whether there is enough evidence to put her on trial.
Prosecutors want Shakira to pay a bond of 19.4 million euros (£17.4 million) — the amount they say she owes in tax, plus 33%, in accordance with Spanish law.
Otherwise, they recommend a court freeze of her assets to that amount.
Shakira was named in the Paradise Papers leaks that detailed the offshore tax arrangements of numerous high-profile individuals, including musical celebrities like Madonna and Bono.
The documents were obtained by German daily Sueddeutsche Zeitung and investigated by Spanish news website El Confidencial.
Spain’s tax authorities referred their probe to the Barcelona prosecutor’s office a year ago.
Sports celebrities have also been in trouble with Spanish tax authorities in recent years, including football superstars Lionel Messi and Cristiano Ronaldo.