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The singer is accused of failing to pay $13.9 million in taxes on income earned between 2012-2014.
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Prosecutors are seeking an eight-year prison sentence and a hefty fine if she is found guilty of tax evasion.
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Shakira, 45, has repeatedly denied any wrongdoing and rejected a deal with authorities to avoid going to trial.
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Her public relations firm has said that she has already paid all that she owed and an additional 3 million euros ($2.8 million) in interest. The date for the trial has yet to be set.
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Shakira, whose full name is Shakira Isabel Mebarak Ripoll, has been linked to Spain since she started dating soccer player Gerard Pique.
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The couple, who have two children, used to live together in Barcelona but recently ended their 11-year relationship.
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In a recent Elle cover story, the “Hips Don’t Lie” singer said the split was “probably the most difficult, darkest hours of my life,” but that “music has brought light.”
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The case hinges on where Shakira lived during 2012-14. Prosecutors in Barcelona have alleged the Grammy winner spent more than half of that period in Spain.
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And should have paid taxes in the country, even though her official residence was in the Bahamas.
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Spain has cracked down on soccer stars like Lionel Messi and Cristiano Ronaldo over the past decade for not paying their full due in taxes.
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Both players were found guilty of evasion and received prison sentences that were waived for first-time offenders.
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