Shakira is accused in tax fraud of owing $15 Million in taxes on income she earned between 2012 and 2014.

Spanish court dismissed Shakira’s appeal in tax fraud case. It ruled Thursday that there was sufficient evidence to proceed.

According to Reuters and the Associated Press, the 45-year old “Hips Don’t Lie” singer was previously accused of not paying 14.5 Million Euros ($15.5 Million) in taxes due for income she earned between 2012 and 2014.

According to the AP, prosecutors have raised questions about Shakira’s residence. They claim she was living in Spain at the time and her official residence was in Bahamas.

Spanish law says that anyone who spends more than183 days in Spain is considered a legal resident. They are liable to pay taxes on international income. However, income earned in Spain is only liable for those who spend less than 183 days.

Shakira claimed previously that she was a resident of Bahamas for the majority of her years and filed her taxes accordingly. El Periodico and El Pais obtained documents from the defense of Shakira. They claimed that she had spent most her time abroad and did not attempt to hide her income.

According to the AP, Thursday’s Spanish court ruled that the star was a “habitual resident” in Spain. There was no evidence that she had lived elsewhere.

According to the AP, the court upheld a July 2021 ruling by Spanish Judge Marco Juberias, who determined that there was “sufficient evidence” of criminality following an investigation that lasted three years.

Representatives for Shakira told the Associated Press she paid the debt after being informed by the tax agency of the country what she owed.

“Shakira has been exemplary in tax matters in all countries where she has had the need to pay taxes. She has trusted and faithfully followed recommendations from the best specialists and advisors,” they stated, according to Reuters and the Associated Press. They also said that her lawyers are working to “defend her innocence.”