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Spanish examiners blamed the performer in 2018 for neglecting to pay 14.5 million euros ($13.9 million) in charges on pay acquired somewhere in the range of 2012 and 2014.
Investigators are looking for an eight-year jail sentence and a strong fine on the off chance that she is viewed as at real fault for tax avoidance.
Her advertising firm has said that she has previously paid all that she owed and an extra 3 million euros ($2.8 million) in interest.
Examiners in Barcelona have asserted that she had spent the greater part of 2012-14 in Spain and ought to have paid charges in the nation, despite the fact that her authority home was in the Bahamas.