Shakira said: The tax authorities are not respecting the legal certainty that should be given to any taxpayer,
The mother-of-two said "unacceptable methods" were used to damage her reputation and force her to come to a settlement agreement
Shakira's lawyer, Pablo Molins Amat, presented her legal statement of offence to the Barcelona court, which has been investigating her.
According to legal documents, Shakira declared herself a tax resident of Spain in 2015, after settling there with her family and enrolling her son in school.