Shakira is maintaining her innocence.
"Because I have to fight for what I believe; because these are false accusations," she told Elle in the publication's October cover story. "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."
As Shakira noted, "I was advised by one of the four biggest tax specialist firms in the world, PriceWaterhouseCoopers, so I was confident that I was doing things correctly and transparently from day one. However, even without evidence to support these fictional claims, as they usually do, they've resorted to a salacious press campaign to try to sway people, and apply pressure in the media along with the threat of reputational damage in order to coerce settlement agreements."
The singer further said that the "Spanish tax authorities do this often" to both celebrities and "unjustly to the regular taxpayer." However, she believes that she has "enough proof to support my case and that justice will prevail in my favor."
E! News has reached out to the Spanish tax authorities and has not heard back.
In 2018, Spanish prosecutors charged the Grammy winner with tax evasion, accusing her of not paying up to 14.5 million euros (about $14.7 million) in tax income between 2012 and 2014.
According to the Associated Press, prosecutors allege that Shakira was mostly living in Spain during that time period, although the singer's official residence was listed in the Bahamas, per an investigation by The Guardian. (By law, individuals are considered Spanish residents if they spend more than 183 days in Spain during a calendar year or if the country is the center of their economic interests.)
A source close to Shakira told E! News in 2018 that she "did not reside in Spain longer than 183 days" between 2012 and 2014 and that she declared herself a tax resident of Spain in 2015.
"As soon as Shakira spent more than 183 days in Spain in a fiscal year," the insider shared, "she took the initiative to declare herself a tax resident in Spain and pay taxes in this country."
Additionally, the source said that the "Whenever, Wherever" singer had "already paid the monies that are allegedly deemed owed by the Tax Agency and, therefore, currently owes nothing to the Spanish state."
In July 2022, Reuters reported that Shakira rejected prosecutors' offer to settle her tax fraud case and it will now head to trial, a rep for the singer confirmed.
At the time, the rep told E! News that Shakira "has always cooperated and abided by the law, demonstrating impeccable conduct as an individual and a taxpayer, and faithfully following the counsel of PriceWaterhouseCoopers, a prestigious and globally recognized tax firm."
The rep then called the case against the singer "baseless," adding, "Shakira is confident that her innocence will be proven by the end of the judicial process."