Shakira challenges the Spanish Treasury.
In a criminal case, the singer and composer has rejected an out-of-court settlement with the tax authorities of her adopted country of Spain, as she announced in a statement to Spanish media on Wednesday.
The musician, who became famous with hits like "Waka Waka" and "Hips Don't Lie", will have to answer in court in the next few months.
She is accused of evading a total of around 14.5 million euros between 2012 and 2014.
The Colombian artist faces a long prison sentence if convicted.
"Used unfair means to exert pressure"
Shakira says she is innocent and the allegations are a "total violation" of her rights.
She is the victim of a "bitter persecution" that other citizens have experienced.
"The prosecution is determined to recover the money I made from my international tours and from (the TV show) 'The Voice' before I moved to Spain," she writes.
The competent authorities had resorted to “unfair means to exert pressure, as they do daily and unfairly to thousands of taxpayers for profit”.
A judge had ordered the opening of criminal proceedings last year at the request of the competent public prosecutor's office.
In late May, Shakira's lawyers failed in court with a motion to overturn the judge's verdict.
She is confident that the judiciary will ultimately prove her right, said Shakira now.
The core question is where the Colombian was liable to pay taxes in 2012, 2013 and 2014.
The judiciary says: in Spain, because she stayed there for more than half a year in each of the three years.
The singer denies that.
Shakira affirms that she was residing in the Bahamas at the time.
She only repeatedly visited her partner, football star Gerard Piqué from FC Barcelona, with whom she has two children and from whom she recently separated.
Only from 2015 did she live permanently in Barcelona.
In addition, she has since paid all taxes.