Catalan daily El Periodico reported that the Colombian award-winning singer had paid the money "to settle part of the debt claimed by Spain's tax authorities", corresponding to what she allegedly owes for 2011.

The fiscal authorities filed an official complaint to prosecutors in Barcelona accusing her of not paying taxes, sparking an investigation, Jose Miguel Company, spokesman for the prosecutors' office, told AFP.

The official complaint only covers the period from 2012 to 2014, however, as the timeframe to prosecute alleged tax offences in 2011 has expired.

In a relationship since 2011 with FC Barcelona centre-back Gerard Pique, with whom she has two sons, the 41-year-old transferred her official residency to the Catalan city in 2015.

Read also: Shakira cancels tour, hopes for June return

Until then, it was in the Bahamas.

But "that doesn't match reality, with the children in school in Barcelona and her partner here," Company said, adding that prosecutors will decide in June whether to pursue the case.

Shakira's representatives, meanwhile, say that until 2014 she earned most of her money in international tours and didn't live more than six months a year in Spain -- a prerequisite to be an official tax-paying resident in the country.

With her mix of Latin and Arabic rhythms and rock influences, Shakira is one of the biggest acts from Latin America, scoring major global hits with songs such as "Hips Don't Lie" and "Whenever, Wherever."

She has sold more than 60 million records.

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