Shakira has denied any wrongdoing when testifying before a Spanish judge as part of a tax fraud investigation.

The Colombian singer, 42, who lives near Barcelona with her soccer star boyfriend Gerard Pique and their two young sons, appeared in court in the suburb of Esplugues de Llobregat on Thursday to face tax evasion charges.

Prosecutors have accused the star of failing to pay $16.4 million (£13 million) in taxes in the country between 2012 and 2014, as they claim she was living there despite her official residence being in Panama.

In a statement, a spokesperson for Shakira told WENN she had appeared in court to help "clarify the facts related to her fiscal situation in Spain."

Explaining that she has already paid her tax bill, they added: "Shakira has at all times fulfilled her tax obligations, including the period of time from 2011 to 2014, in all countries where she worked (including the U.S.) and currently no monies are owed to the Spanish treasury."

Prosecutors argue that Shakira's professional commitments abroad were only for short periods and demanded she pay tax in Spain on her global income.
The musician's defence team insists she was out of the country for the majority of time from 2012 to 2014, with the bulk of her income earned abroad.

The Hips Don't Lie singer's representative explained the purpose of the case is to determine whether she followed Spanish tax law correctly.

"The only issue under discussion at this time is the correct interpretation of the rule regarding when the artist became a fiscal resident in Spain," they said. "The legal process is still under way, however, we are confident that the determination will corroborate the correct conduct of the singer."

This Shakira's second appearance in a Spanish courtroom this year. The mother-of-two and Colombian singer Carlos Vives were cleared of plagiarising part of their Grammy Award-winning hit La Bicicleta.