Spanish prosecutors are seeking eight years in prison and a £20 million fine for Shakira for alleged tax fraud.
The Colombian singer is accused of failing to pay £12 million in taxes between 2012 and 2014.
Earlier this week, Shakira refused an offer to settle and close the case and instead opted to go to trial.
Prosecutors said she lived in Spain between 2012 and 2014 while listing her official residence elsewhere.
People who spend more than six months in the country are considered residents for tax purposes.