Barcelona, Spain (AP) —Shakira is one step closer to facing tax fraud accusations in Spain, according to a ruling made on Thursday by a Barcelona court.

Prosecutors say the 45-year-old singer defrauded the Spanish tax office out of 14.5 million euros (P814.5 million) in earnings between 2012 and 2014.

Prosecutors believe she moved to Spain in 2011 when her relationship with FC Barcelona’s Gerard Pique became known, although she maintained her legal tax residency in the Bahamas until 2015.

Her defense team claims she only came to Spain full-time in 2015 and has paid all of her taxes. They claim that before 2014, she made the majority of her money from overseas tours, spent less than six months a year in Spain, and so was not a tax resident.

However, a court in Barcelona determined that “documentation provided to prove” tax residence overseas “does not appear to sufficient”.

“We can consider that the appellant had her usual residence in Spain,” In a judgement made public on Thursday, the court added The judgement confirms a previous court decision from 2021.

Before the court may order a trial, prosecutors must now bring an indictment.

Shakira’s attorneys maintained on Thursday that “conduct on tax matters has always been impeccable in all the countries she had to pay taxes”.

They said in a statement that she had “no debts to the Spanish tax authorities” and that she paid any monies requested by the tax authorities “as soon as she became aware of the amount.”

Shakira, whose records have sold over 60 million copies worldwide, shares a home with Pique on the outskirts of Barcelona. They have two children together.