“The Barcelona provincial prosecutor’s office for economic crimes has requested that the proceedings against Shakira be closed … for the 2018 tax year,” the prosecutors office said in a statement, pointing to “insufficient evidence”.

Prosecutors opened the case in July, accusing the so-called Queen of Latin Pop of using a network of companies, some of them based in tax havens, to cheat the tax office out of €6.6 million in 2018, including interest and adjustments.

A month later, the singer paid €6.6 million to settle the debt, her agent told AFP.

In November, the singer reached a last-minute settlement with prosecutors to avoid trial in another tax fraud case involving income she earned between 2012 and 2014.

Prosecutors had accused her of defrauding the Spanish state of €14.5 million in charges she denied, saying she only moved to Spain full-time in 2015.

As part of the deal, she agreed to pay a fine of €7.3 million, equal to 50 percent of the amount of unpaid tax, along with a €432,000 fine, raising the total to nearly €7.8 million.

Now 47, the singer lives in Miami where she moved in April 2023 with her two sons after a bitter split from former Barcelona football star Gerard Piqué.