Shakira releases statement as she faces eight years in jail if found guilty in upcoming trial
Shakira has released a statement ahead of a trial that could see her sentenced to eight years in jail.
The singer, 45, has been accused of failing to pay 14.5 million euros (£13 million) in taxes on income earned between 2012 and 2014.
Prosecutors in Barcelona have alleged the star spent more than half of that period in Spain and should have paid taxes in the country, even though her official residence was in the Bahamas.
This week, Shakira - who has repeatedly denied any wrongdoing - said she feels 'violated' by Spanish tax authorities.
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"It is unacceptable that, in its accusation, the tax authorities are not respecting the legal certainty that must be guaranteed to any taxpayer, not my fundamental rights," she said.
"As well as that they are trying to damage a reputation earned with the work of many years… in my case they have violated my right to privacy and the presumption of innocence, basic rights of any citizen."
She added that 'unorthodox methods' were used against her, adding: "In my case they have violated my right to privacy and the presumption of innocence, basic rights of any citizen."
Her representatives added: "What actually occurred were sporadic presences, thus resulting in an accusation based on mere conjecture.
"As an example, the accusation counts all the payments made with a series of credit cards belonging to her team and friends made in Spain to add up the days of Shakira's presence in this country, without taking into account that, on many occasions, there are payments made simultaneously in different parts of the world, without the artist being physically present in those places where the payments were being made."
The statement also indicated that Shakira would not be making a deal and was prepared to go to trial to prove her innocence.
"Shakira continues to maintain her firm will to comply with all her tax obligations in Spain, as well as in all the countries where she has resided or performed during her long professional career," it continues.
"Finally, Shakira wishes to express her absolute confidence in the independence of the Spanish justice system and her firm conviction that, after the trial, her full innocence will prevail."
Shakira's public relations firm says she has already paid all that she owed and an additional three million euros (£2.6 million) in interest.
A statement released on Friday (25 November) by Barcelona-based LLYC, and authorised by Shakira, said: "Shakira is a taxpayer who has always shown impeccable tax conduct and has never had tax problems in any other jurisdiction.
"The singer relied on top advisors such as PriceWaterhouseCoopers. She never exceeded the 183 days of presence in Spain required to be a tax resident.
"With no solid evidence to support the charges against her, she has been fiercely persecuted in the criminal and media spheres using unacceptable methods to damage her reputation and force her to come to a settlement agreement.
"Shakira has already paid more than 90 million euros for international income that has not been generated in Spain and for her international assets, without having a business centre in this country where she has never earned a significant income."
Lucy Devine