They concluded she had spent 242 days in Spain in 2012, 212 days in 2013 and 243 days in the country in 2014 before indicting her with six counts of tax fraud for those three years.
A statement released by Shakira's Barcelona-based publicists LLYC last November and authorised by Shakira said: 'Shakira is a taxpayer who has always shown impeccable tax conduct and has never had tax problems in any other jurisdiction.
'The singer relied on top advisors such as PriceWaterhouseCoopers.
'She never exceeded the 183 days of presence in Spain required to be a tax resident.
'With no solid evidence to support the charges against her, she has been fiercely persecuted in the criminal and media spheres using unacceptable methods to damage her reputation and force her to come to a settlement agreement.'
November 20 has been scheduled as the date for the beginning of Shakira's tax trial, to take place over 12 sessions.