Shakira in tax residence dispute with Spanish authorities

PriceWaterhouseCoopers, who form part of the 40-year-old megastar's legal and financial advisory team, said it had been informed by the Treasury that her worldwide earnings – not just the money she earned in Spain over the four-year period in question – should have been declared to national authorities.

Given the amount involved – over €120,000 – the Treasury considers this a 'criminal offence' rather than a civil breach.

Shakira, who was born in the Caribbean city of Barranquilla in Colombia, met her husband, FC Barcelona midfielder Gerard Piqué at the 2010 FIFA World Cup in South Africa and they are said to have 'formalised their union' in 2011, although it has not been confirmed whether this means they became husband and wife or whether they simply decided to set up home together in Catalunya in that year.

Their first child, Milan, was born in January 2013 and his brother Sasha in 2015.

Shakira's advisors already said some months ago when her tax residence was questioned that during the period from 2011 to 2014 inclusive – before she took a career break to become a full-time mum – the singer, songwriter and musician spent the vast majority of her time outside Spain, performing, recording and working as coach on The Voice in Miami.

They did not therefore consider she was tax resident in Spain, and say she has always complied with her fiscal obligations.

It is not a question of Shakira's never having paid the taxes in question, but that she may have declared them to the wrong national authorities, her legal team maintains – or a 'difference in criteria' rather than 'tax evasion' per se.

For the moment, neither Spain's tax authorities, nor the prosecution – which has become involved due to the amount making non-payment automatically becoming a 'criminal' issue – have been willing to comment.