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Published 18:01 15 Dec 2018 GMT
Updated 18:05 15 Dec 2018 GMT
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A judge in Spain will now have to determine whether there is enough evidence to take the singer, who is originally from Colombia, to trial.
A representative for Shakira said that she was not a resident of Spain at the time in question and that she was being used as a "scapegoat" to scare others into paying tax.
An investigation into her tax affairs was set up at the beginning of this year after she was one of the stars named in the Paradise Papers.
Bono, Madonna, Keira Knightly, Justin Timberlake and Nicole Kidman were also named in the leak.
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